Bylaw No. 2743-2017
Hotel Room Additional Tax Levy Bylaw, 2017
WHEREAS the Council of the City of Abbotsford wishes to raise revenue for the purposes of financing tourism marketing, programs and projects;
AND WHEREAS under Section 240 of the Provincial Sales Tax Act, SBC 2012, a municipality may request that the Lieutenant Governor in Council make a regulation imposing, on behalf of the municipality, an additional tax not exceeding three percent (3%) of purchase price of accommodation sold within the municipality;
NOW THEREFORE, the Council of the City of Abbotsford, in open meeting assembled, ENACTS AS FOLLOWS:
Interpretation
2 (a) Unless otherwise provided in this Bylaw, words and phrases used herein have the same meanings as in the Community Charter, SBC 2003, Local Government Act, RSBC 2015, and Interpretation Act, RSBC 1996, or as the context and circumstances may require.
(b) A reference to a statute refers to a statute of the Province of British Columbia, and a reference to any statute, regulation or bylaw refers to that enactment, as amended or replaced from time to time.
(c) A reference to a Schedule or other document attached to this Bylaw refers to a Schedule or other document that is attached to and forms part of this Bylaw.
(d) Words in the singular include the plural and gender specific terms include both genders and corporations.
(e) Headings in this Bylaw are for convenience only and must not be construed as defining, or in any way limiting the scope or intent of this Bylaw.
(f) If any part of this Bylaw is held to be invalid by a court of competent jurisdiction, the invalid part is severed and the remainder continues to be valid.
Hotel room tax rate
3 (a) The Lieutenant Governor in Council is hereby requested to make a regulation under Section 240 of the Provincial Sales Tax Act, SBC 2012, declaring that effective May 1, 2018, Section 123(1) of the said Act applies in respect of accommodation purchased within the City of Abbotsford.
(b) The tax to be imposed under the provisions of the regulation is requested to be three percent (3%) of the purchase price of accommodation.
Application
4 The funds paid to the City of Abbotsford under the provisions of the regulation will be applied to tourism marketing, programs and projects.
Repeals bylaw
5 Bylaw No. 1164-2002, cited as "Hotel Room Additional Tax Levy Bylaw, 2002", is repealed.