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Statutes of Newfoundland 1998



(Assented to December 15, 1998)


1. S.28.1 Added
Accommodation tax

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

RSN1990 cS-1
as amended

1. The St. Johnís Assessment Act is amended by adding immediately after section 28 the following:

Accommodation tax

28.1 (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;

(b) owned by the Memorial University of Newfoundland; or

(c) located at the Littledale Conference Centre.

(2) A tax imposed under subsection (1) shall be not more than 3% of the amount charged for the accommodation, lodging or stay referred to in that subsection.

(3) Subsections (1) and (2) shall not apply to

(a) a person who pays for accommodation, lodging or a stay in a room for which the daily charge or remuneration is not more than $20;

(b) a student who is accommodated, lodges or stays in a room in a building referred to in paragraph (1)(b) or (c) while he or she is registered at and attending a post-secondary educational institution; and

(c) a person who is accommodated, lodges or stays in a room for more than 30 consecutive days.

(4) A tax collected under this section shall be paid into an account established for that purpose, and that account shall be audited and money paid out of the account in the manner required by the Memorandum of Understanding executed on October 23, 1998 by the Government of Newfoundland and Labrador, the City of St. Johnís and the Avalon Convention and Visitorís Bureau and amendments to that memorandum.

(5) The council may, in the manner required by law, prescribe those resolutions and by-laws which are necessary to implement a tax under this section in accordance with the Memorandum of Understanding referred to in subsection (4).

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