British Columbia Order in Council — Order under Hotel Room Tax Section 5 (O.C. 1097/2001)

O.C. 1097/2001

British Columbia — Orders in Council

Lieutenant ovem•r PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. 10 97 , Approved and Ordered DEC Executive Council Chambers, Victoria On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and con- sent 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section 5.6 of the Hotel Room Tax Regulation, B.C. Reg. 88/71, is repealed and the following substituted: Records 5.6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. An entry concerning the tax in a book of account, record or other document must be separate and distin- guishable from any other entry. An operator must retain a book of account, record or other document referred to in this

section for a period of 7 years. 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). 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 or 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 or of the Act have been exhausted. Mitgter of Provincial Revenue Pres f the Executive Council (This

part is for administrative purposes only and is of part of the Order.) Authority under which Order is made: Act and section:- Hotel Room Tax Act, RSBC 1996, c. 207, s. 43 Other (specify):- O tc November 19, 2001 i /2001/12

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 1097/2001
Type	order_in_council
Volume / chapter	arc oic 1097 2001
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	e970cfc1b1956bb8206483f1b5b70a382efa1869

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