British Columbia Gazette Part II — B.C. Reg. 093/2013
B.C. Reg. 093/2013
British Columbia — Gazette
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Volume 56, No. 4
93/2013
The British Columbia Gazette,
Part II
March 12, 2013
B.C. Reg. 93/2013 , deposited March 1, 2013, pursuant to the PROVINCIAL SALES TAX ACT [section 240]. Order in Council 127/2013, approved and ordered February 28, 2013.
On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that,
(
a) effective May 1, 2013, the Designated Accommodation Area Tax Regulation set out in the attached Appendix 1 is made, and
(
b) effective June 1, 2013, the Designated Accommodation Area Tax Regulation is amended as set out in the attached Appendix 2.
— M. DE JONG, Minister of Finance ; R. COLEMAN, Presiding Member of the Executive Council .
Appendix 1
DESIGNATED ACCOMMODATION
AREA TAX REGULATION
Definition
1 In this regulation, “Act” means the Provincial Sales Tax Act .
Designated accommodation areas
2 The area of a municipality set out in column 1 of the table in the
Schedule is designated as a designated accommodation area for the purposes of the Act.
Designated recipients
3 For the purposes of sections 123 (1), 123.2 (3) and 123.3 (3) of the Act, the municipality set out in column 2 of the table in the
Schedule is designated as the designated recipient in relation to the designated accommodation area set out in column 1 of the table.
Rate of tax
4 For the purposes of
section 123 (1) of the Act, the rate of tax that is to apply to accommodation purchased in a designated accommodation area under
section 2 of this regulation is 2% of the purchase price of the accommodation.
Prescribed purposes
5 For the purposes of
section 125 (2) of the Act, tourism marketing, programs and projects are the prescribed purposes for which a designated recipient designated under
section 3 of this regulation may spend the money paid to the designated recipient under
section 125 (1) of the Act.
Repeals
6 The table in the
Schedule is amended by repealing an item in the table effective on the date set out in column 3 of the table for the item.
Schedule
(sections 2, 3 and 6)
Item Column 1
Designated Accommodation Area Column 2
Designated Recipient Column 3
Repeal Date
City of Abbotsford
City of Abbotsford
May 1, 2018
City of Revelstoke
City of Revelstoke
May 1, 2018
Appendix 2
1 The table in the
Schedule of the Designated Accommodation Area Tax Regulation is amended by adding the following item as indicated:
Item Column 1
Designated Accommodation Area Column 2
Designated Recipient Column 3
Repeal Date
District of Ucluelet
District of Ucluelet
June 1, 2018
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