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Statutes of Newfoundland and Labrador 2016
AN ACT TO AMEND THE CITY OF ST. JOHN'S ACT AND THE CITY OF ST. JOHN'S MUNICIPAL TAXATION ACT
(Assented to December 14, 2016)
3. Ss.4.1 & 4.2 Added
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
1. (1) Paragraph 99(9)(a) of the City of
(a) in order to provide revenue to a board for annual operating and other expenses, impose a business improvement area levy in accordance with sections 4.1 and 4.2 of the City of St. John's Municipal Taxation Act;
(2) Paragraph 99(9)(b) of the Act is repealed.
2. (1) Subsection 2(1) of the City of St. John's Municipal Taxation Act is amended by adding immediately after paragraph (b) the following:
(b.1) "business improvement area" means a commercial area of the city which has been declared and designated a business improvement area under subsection 99(2) of the City of St. John's Act;
(b.2) "business improvement area board" means a board appointed under subsection 99(5) of the City of St. John's Act;
(2) Paragraph 2(1)(l) of the Act is repealed and the following substituted:
(l) "taxes", unless otherwise stated, include taxes, rates, licence fees, assessments, levies or other indebtedness to the council.
3. The Act is amended by adding immediately after section 4 the following:
Business improvement area levy
4.1 (1) The council may, in order to provide revenue to a business improvement area board for annual operating and other expenses, impose an annual levy on
(a) persons carrying on a business within a business improvement area; or
(b) owners of real property on which a business is being carried on, where that real property is within a business improvement area.
(2) A business improvement area levy charged or collected by the city during the period from January 1, 2013 to the day this subsection came into force shall be considered to have been validly charged or collected where that levy was charged to or collected from
(a) a person who carried on a business within a business improvement area; or
(b) an owner of real property on which a business was carried on, where that real property was within a business improvement area.
Business improvement area levy rate
4.2 (1) A business improvement area levy shall be fixed annually by resolution of the council and may be fixed in accordance with one of the following methods:
(a) a percentage of the value of the real property occupied by the business;
(b) a set fee; or
(c) by reference to a scale specifying separate classifications or categories of businesses and assigning to each classification or category a specific fee.
(2) A business improvement area levy shall be payable in a manner and at a time that the council shall determine.
(3) The council may establish different levies for different business improvement areas by resolution.
4. Subsection 14(1) of the Act is repealed and the following substituted:
Rent increase where tax increase
14. (1) Notwithstanding a provision in a lease, licence or permit for commercial property that is in effect on January 1, 2013, where that lease, licence or permit does not include a provision enabling the owner of the commercial property to increase the rent or require an annual deposit in relation to an increase in property tax or a business improvement area levy payable by the owner, that lease, licence or permit is considered to include such a clause.