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Copyright © 2012: Queen's Printer,
Statutes of Newfoundland and Labrador 2012
AN ACT TO AMEND THE CITY OF
(Assented to December 22, 2012)
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
1. Subsections 28(1) and (2) of the City of St. Johns Municipal Taxation Act are repealed and the following substituted:
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.
2. This Act comes into force on January 1, 2013.