54

 


First Session, 47th General Assembly

61 Elizabeth II, 2012

BILL 54

AN ACT TO AMEND THE CITY OF ST. JOHNS
MUNICIPAL TAXATION ACT

Received and Read the First Time...................................................................................................

Second Reading.................................................................................................................................

Committee............................................................................................................................................

Third Reading.....................................................................................................................................

Royal Assent......................................................................................................................................

HONOURABLE TERRY FRENCH

Minister of Tourism, Culture and Recreation

Ordered to be printed by the Honourable House of Assembly

 

EXPLANATORY NOTE

This Bill would amend the City of St. Johns Municipal Taxation Act to increase the accommodation tax from a maximum of 3% to a maximum of 4% effective January 1, 2013.

 

A BILL

AN ACT TO AMEND THE CITY OF ST. JOHNS MUNICIPAL TAXATION ACT

Analysis


1. S.28 Amdt.
Accommodation tax

2. Commencement


Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

SNL2006 cC-17.1
as amended

1. Subsections 28(1) and (2) of the City of St. Johns Municipal Taxation Act are repealed and the following substituted:

Accommodation tax

28. (1) The council may impose a tax to be known as the "accommodation tax" upon a person who, for a daily charge, fee or remuneration is accommodated, lodges or stays in a room in a building in the city which is

(a) licensed under the Tourist Establishments Act; or

(b) owned by the Memorial University of Newfoundland.

(2) A tax imposed under subsection (1) shall be not more than 4% of the amount charged for the accommodation, lodging or stay referred to in that subsection.

Commencement

2. This Act comes into force on January 1, 2013.