Acts and Regulations

2017, c.18 - Local Governance Act

Section 101.1
Disposition versions

Full text
Tourism accommodation levy
2019, c.5, s.3
101.1(1)The following definitions apply in this section.
“guest” means a person who contracts for sleeping accommodation in a lodging establishment for a continuous period not exceeding 31 days. (client)
“lodging establishment” means any premises operated to provide, for remuneration, temporary sleeping accommodation for the travelling public or for the use of the public engaging in recreational activities, and includes campgrounds and trailer camps, but does not include mobile home parks.(établissement d’hébergement)
101.1(2)A local government may, by by-law, impose a tourism accommodation levy to be paid by guests of lodging establishments within the territorial limits of the local government.
101.1(3)A by-law shall
(a) state the rate of the levy or the amount of the levy payable, and
(b) state the manner in which the levy is to be collected, including the designation of any persons or entities who are authorized or required to collect the levy as agents for the local government and the imposition of collection obligations on those persons or entities.
101.1(4)A by-law may provide for
(a) exemptions from the levy,
(b) penalties for failing to comply with the by-law,
(c) interest on outstanding levies or penalties,
(d) the assessment of outstanding levies, penalties and interest,
(e) audit and inspection powers, and
(f) the establishment and use of such enforcement measures as the local government considers appropriate if an amount assessed for outstanding levies, penalties or interest remains unpaid after it is due, including the creation and registration of liens.
101.1(5)A local government is not authorized to impose a levy under this section on any persons and entities prescribed by regulation.
101.1(6)The use of one or more enforcement measures established by a by-law under this section does not prevent a local government from using any other remedy available in law to enforce the payment of amounts owing under this section.
101.1(7)If any levy, penalty or interest imposed pursuant to a by-law under this section remains unpaid after it is due, the local government may bring an action for the recovery of those amounts in any court in which a debt or money demand of a similar amount may be collected.
101.1(8)A local government that imposes a levy shall use the proceeds of the levy collected for tourism promotion and development.
2019, c.5, s.3