First

Session, 47th General Assembly

Elizabeth II, 2012

BILL 54

AN ACT TO AMEND THE

CITY OF ST. JOHN S

MUNICIPAL TAXATION ACT

Received and Read the First Time ...................................................................................................

Second Reading .................................................................................................................................

Committee ............................................................................................................................................

Third Reading .....................................................................................................................................

Royal Assent ......................................................................................................................................

HONOURABLE

TERRY FRENCH

Minister of Tourism, Culture and Recreation

Ordered

to be printed by the Honourable House of Assembly

EXPLANATORY NOTE

This Bill would amend the City of St. Johns Municipal Taxation Act

to increase the accommodation tax from a maximum of 3% to a maximum of 4%

effective January 1, 2013.

A BILL

AN ACT TO AMEND THE CITY OF ST. JOHN S MUNICIPAL

TAXATION ACT

Analysis

S.28 Amdt.

Accommodation tax

Commencement

Be it enacted by the Lieutenant-Governor and

House of Assembly in Legislative Session convened, as follows:

SNL2006 cC-17.1

as amended

1. Subsections 28(1) and (2) of the City of St. Johns Municipal Taxation Act are

repealed and the following substituted:

Accommodation tax

(1) The

council may impose a tax to be known as the "accommodation tax" upon

a person who, for a daily charge, fee or remuneration is accommodated, lodges

or stays in a room in a building in the city which is

(

a) licensed under the Tourist Establishments Act ; or

(

b) owned by the Memorial University of Newfoundland.

(2) A tax imposed under subsection (1) shall be

not more than 4% of the amount charged for the accommodation, lodging or stay referred

to in that subsection.

Commencement

2. This Act comes into force on January 1, 2013.

Queen's Printer