BILL NO. 77
3rd Session, 63rd General Assembly
70 Elizabeth II, 2021
Digby Marketing and Promotions Levy Act
The Honourable Gordon Wilson
First Reading: March 31, 2021
Second Reading: April 7, 2021
Third Reading: April 15, 2021 (LINK TO BILL AS PASSED)
An Act to Authorize
a Marketing and Promotions Levy
in the Town of Digby and
the Municipality of the District of Digby
(a) "accommodation" means the provision of lodging in hotels and motels and in any other facilities required to be registered under the Tourist Accommodations Registration Act or the regulations made under that Act and in a building owned or operated by a post-secondary educational institution where the hotel, motel, facility or building consists of one or more
(f) "purchase price" means the price for which accommodation is purchased, including the price in money, the value of services rendered and other consideration accepted by the operator in return for accommodation provided, but does not include the goods and services tax.
(b) to a student who is accommodated in a building owned or operated by a post-secondary educational institution while the student is registered at and attending a post-secondary educational institution;
(4) The levy collected pursuant to this Section must be pooled by both municipalities and used by a joint committee established under the by-laws to promote the municipalities as a tourist and convention destination.
(5) Without restricting the generality of subsection (4) and notwithstanding subsection 57(2) of the Municipal Government Act, the council may pay such portion of the levy collected by way of a grant as determined by the council to any organization formed to promote the municipality as a tourist and convention destination, whether the organization is non-profit or otherwise.
(6) An operator is deemed to be an agent of the municipality in which the accommodation is located for the purpose of collecting the levy and remitting it and shall collect the levy from the purchaser and remit it to that municipality.
(7) The levy, whether the price is stipulated to be payable in cash, on terms, by instalments or otherwise, must be collected at the time of the purchase on the total amount of the purchase price and must be remitted to the municipality at the times and in the manner prescribed by a by-law passed under Section 4.
4 A council may, in the manner prescribed by law, pass any by-laws that are necessary to implement a levy in its municipality and, without limiting the generality of the foregoing, may pass a by-law to provide for
(a) the levy not applying to the purchaser of accommodation based on the purchase price of accommodation, the number of rental units or rooms for rent, the location of the facility or any other criteria prescribed by the council;
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