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Volume 44, No. 25

B.C. Reg. 300/2001

The British Columbia Gazette,

Part II

December 31, 2001

B.C. Reg. 300/2001, deposited December 17, 2001, pursuant to the HOTEL ROOM TAX ACT [Section 43]. Order in Council 1097/2001, approved and ordered December 14, 2001.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that

section 5.6 of the Hotel Room Tax Regulation, B.C. Reg. 88/71, is repealed and the following substituted:

Records

5.6

(1) An operator must keep books of account, records and other documents sufficient to provide the director with the necessary particulars of the following:

(

a) a sale of accommodation;

(

b) an amount of tax collected;

(

c) a disposal of tax, including the commission to operators under

section 6.

(2) An entry concerning the tax in a book of account, record or other document must be separate and distinguishable from any other entry.

(3) An operator must retain a book of account, record or other document referred to in this

section for a period of 7 years.

(4) If an operator makes a written application to the director for permission to destroy a book of account, record or other document, the director may authorize the requested destruction prior to the expiry of the period described in subsection (3).

(5) Despite any other provision of this section, if a book of account, record or other document might be necessary for the purposes of an appeal under

section 18 or 19 of the Act, an operator must retain the book of account, record or other document after the expiry of the period described in subsection (3) and until the appeals under

section 18 or 19 of the Act have been exhausted. — B. BARISOFF, Minister of Provincial Revenue; G. CAMPBELL, Presiding Member of the Executive Council.

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