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Volume 50, No. 4

B.C. Reg. 29/2007

The British Columbia Gazette,

Part II

February 27, 2007

B.C. Reg. 29/2007, deposited February 21, 2007, pursuant to the HOTEL ROOM TAX ACT [Section 43]. Order in Council 83/2007, approved and ordered February 20, 2007.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that the Hotel Room Tax Regulation, B.C. Reg. 88/71, is amended

(

a) effective February 21, 2007, as set out in

section 4 of the attached Schedule, and

(

b) effective April 1, 2007, as set out in sections 1, 2, 3 and 5 of the attached Schedule.

— C. TAYLOR, Minister of Finance; G. CAMPBELL, Presiding Member of the Executive Council.

Schedule

Section 4.4 of the Hotel Room Tax Regulation, B C. Reg. 88/71, is amended by striking out "15 days" and substituting "23 days".

Section 5.2 is repealed and the following substituted:

Time limit for returns

5.2

(1) The returns by operators must be made to the director at the end of the reportable period and must be received by the director no later than 23 days after the last day of each period.

(2) Returns are deemed to be received by the director

(

a) if the return is remitted by Canada Post, by courier, by an electronic method acceptable to the director, or by the vendor or lessor or an agent of either of them personally, the day of receipt by the director of the return, and

(

b) if the return is remitted to a bank or other financial institution, the day of receipt by the bank or financial institution of the return.

Section 5.5 is amended by striking out "15 days" and substituting "23 days".

Section 5.6 (3) is amended by striking out "7 years" and substituting "5 years".

Section 7 (2) (d) (iii) is amended by striking out "15th" and substituting "23rd".

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