Statutes of Newfoundland and Labrador 2008 Chapter 14

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:

Tax

56.1 (1) For the purpose of this section,

(a) "licensee" means a licensee as defined by this Act at any time after January 31, 2001 and before March 31, 2006;

(b) "permittee" means a person issued a permit under this Act at any time after January 31, 2001 and before March 31, 2006; and

(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 January 31, 2001 and before March 31, 2006, computed at the rate of

(a) 12% of the purchase price of liquor and wine and $0.60 per dozen beer for the period of January 31, 2001 to March 31, 2005 inclusive; and

(b) 9% of the purchase price of liquor and wine and $0.45 per dozen beer for the period of April 1, 2005 to March 31, 2006 inclusive.

(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 January 31, 2001 and before March 31, 2006, money was collected or purported to have been collected as a licensee levy, the money shall by this section be conclusively considered to have been collected and retained by the Crown, without compensation, as payment for the tax.

(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.

Commencement

2. This Act shall be considered to have come into force on February 1, 2001.