This is part of an archived statute consolidation that is current to November 5, 2001 and includes changes enacted and in force by that date.

"Point in Time" Act Content

HOTEL ROOM TAX ACT
[RSBC 1996] CHAPTER 207

NOTE: Links below go to act content as it was prior to the changes made on the effective date.
SECTION EFFECTIVE DATE
1 March 16, 1995

Section1 definition of "accommodation" BEFORE amended by 2001-3-10 effective March 16, 1995 [retro from March 29, 2001 (Royal Assent)].

"accommodation" means the provision of lodging in hotels and motels, and other lodging designated by the Lieutenant Governor in Council, but does not include lodging let to the same person for a continuous period of more than 2 months, or lodging exempted by the Lieutenant Governor in Council;

Section 1 definition of "operator" BEFORE amended by 2001-3-10 effective March 16, 1995 [retro from March 29, 2001 (Royal Assent)].

"operator" means a person who, in the normal course of the person's business, sells, offers to sell, provides, or offers to provide, accommodation in British Columbia;

Section 1 definition of "purchaser" BEFORE amended by 2001-3-10 effective March 16, 1995 [retro from March 29, 2001 (Royal Assent)].

"purchaser" means a person who acquires accommodation

(a) for the person's own use,

(b) for use by other persons at the person's expense, or

(c) on behalf of, or as the agent for, a principal who desires to acquire accommodation for use by the principal or other persons at the person's expense;

Section 1 definition of "tourism agent" was added by 2001-3-10 effective March 16, 1995 [retro from March 29, 2001 (Royal Assent)].


Copyright (c) 2001: Queen’s Printer, Victoria, British Columbia, Canada