BILL NO. 267
(as passed, with amendments)
1st Session, 59th General Assembly
54 Elizabeth II, 2005
Cape Breton Island Marketing Levy ActCHAPTER 63 OF THE ACTS OF 2005
Cape Breton South
First Reading: October 25, 2005 (LINK TO BILL AS INTRODUCED)
Second Reading: October 27, 2005
Third Reading: November 3, 2005 (WITH COMMITTEE AMENDMENTS)
Royal Assent: December 8, 2005
Be it enacted by the Governor and Assembly as follows:
(a) "accommodation" means the provision of lodging in hotels and motels and in any other facilities required to be licensed under the Tourist Accommodations Act and in a building owned or operated by a post-secondary educational institution where the hotel, motel, facility or building consists of one or more
(c) "Cape Breton Island" means the Cape Breton Regional Municipality, the Municipality of the County of Inverness, the Town of Port Hawkesbury, the Municipality of the County of Richmond and the Municipality of the County of Victoria;
(d) "council" means the council of the Cape Breton Regional Municipality, the Municipality of the County of Inverness, the Town of Port Hawkesbury, the Municipality of the County of Richmond or the Municipality of the County of Victoria;
(f) "municipality" means the Cape Breton Regional Municipality, the Municipality of the County of Inverness, the Town of Port Hawkesbury, the Municipality of the County of Richmond or the Municipality of the County of Victoria;
(h) "purchase price" means the price for which accommodation is purchased, including the price in money, the value of services rendered and other consideration accepted by the operator in return for the accommodation provided, but does not include the goods and services tax.
3 (1) Effective on and after April 1, 2006, each council shall impose a levy, to be known as a marketing levy, upon a person who, for a daily charge, fee or remuneration purchases accommodation in its municipality.
(b) a student who is accommodated in a building owned or operated by a post-secondary educational institution while the student is registered at and attending a post-secondary educational institution; or
(5) An operator is deemed to be an agent of the municipality in which the operator is situate for the purpose of collecting the levy and remitting it to the Association and as such shall collect the levy from the purchaser and remit it to the Association.
(6) The levy, whether the price is stipulated to be payable in cash, on terms, by instalments or otherwise, must be collected at the time of the purchase on the total amount of the purchase price and must be remitted to the Association at the times and in the manner prescribed by by-law passed pursuant to subsection (7).
(7) A council may, in the manner prescribed by law, pass any by-laws that are necessary to implement a levy in its municipality and, without limiting the generality of the foregoing, may pass a by-law to provide for
4 The Association shall provide to each municipality, not later than ninety days after the Association's financial year end, audited financial statements with a full accounting of the levies collected for the fiscal year and a full accounting of the expenditure of the levies collected for the fiscal year.
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