Statutes of Newfoundland and Labrador 2012 Chapter 43

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

(Assented to December 22, 2012)

Analysis

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 Subsections 28(1) and (2) of the City of St. Johns Municipal Taxation Act are repealed and the following substituted: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