This is an official version.
Copyright © 2008: Queen's Printer,
Statutes of Newfoundland and Labrador 2008
AN ACT TO AMEND THE LIQUOR CONTROL ACT RESPECTING A LICENSEE LEVY
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
RSNL1990 cL-18 as amended
1. The Liquor Control Act is amended by adding immediately after section 56 the following:
56.1 (1) For the purpose of this section,
means a licensee as defined by this Act at any time after
(b) "permittee" means a person issued a permit under this Act at any time after January 31, 2001 and before March 31, 2006; and
means a person who, in the province, at any time after
(i) purchased liquor for his or her own use or consumption or for the use or consumption by other persons at his or her expense, or
(ii) purchased liquor on behalf of or as an agent for a principal who was acquiring that liquor for use or consumption by the principal or by other persons at the expense of the principal.
(2) A purchaser shall pay to the Crown for the
purpose of raising revenue for Crown purposes a tax respecting the use or
consumption of all liquor purchased by him or her in the licensed premises of a
licensee or permittee at any time after
(a) 12% of the purchase price of liquor and wine
and $0.60 per dozen beer for the period of
(b) 9% of the purchase price of liquor and wine
and $0.45 per dozen beer for the period of
(3) The tax shall be in addition to every other tax paid by the purchaser in respect of the purchase of the liquor.
(4) A purchaser shall be considered to have paid the tax at the time he or she purchased the liquor.
(5) At any time after January 31, 2001 and before March 31, 2006, a licensee or permittee shall be considered to have been an agent of the Crown for the purpose of collecting the tax and shall be considered to have collected the tax from the purchaser at the time the purchaser purchased the liquor and to have remitted the tax to the Crown.
(6) An allowance or commission is not payable to the licensees or permittees for their services in collecting and remitting the tax.
(7) Where, at any time after
(8) An action or proceeding does not lie or shall not be instituted or continued against the Crown or a minister, employee or agent of the Crown based on a cause of action arising from, resulting from or incidental to money collected or purported to have been collected as a licensee levy.
(9) A cause of action against the Crown or a minister, employee or agent of the Crown based on a cause of action arising from, resulting from or incidental to money collected or purported to have been collected as a licensee levy is extinguished.
2. This Act shall be considered to have come into
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