BILL NO. 224
(as introduced)
2nd Session, 63rd General Assembly
Nova Scotia
69 Elizabeth II, 2020
Private Member's Bill
An Act Respecting
Short-term Rental Accommodations
Lisa Roberts
Halifax Needham
First Reading: February 21, 2020
Second Reading:
Third Reading:
Explanatory Notes
Clause 1 amends the Tourist Accommodations Registration Act by adding definitions of "designated entity" and "municipality".
Clause 2 removes the exemption for hosts of owner-occupied short-term rentals from having to register under the Act.
(a) sets out the fees platform operators and hosts must pay upon registration and provides how those fees must be distributed;
(b) requires the designated entity to provide information to hosts regarding their obligation to charge and remit the goods and services tax (HST);
(c) creates an obligation on platform operators to ensure the hosts who use their platform register in accordance with the Act; and
(d) allows the Government of Nova Scotia or a municipality to direct the designated entity to stop registering hosts in the Province, the municipality or part of the municipality if the Government or the municipality determines that the rental vacancy rate is such that the diversion of long-term rentals to short-term rentals would adversely affect the availability of long-term rental accommodation.
Clause 4 makes it an offence for a platform operator to allow a host to use its platform without the host first registering under the Act.
Clause 5 repeals the Governor in Council's regulation-making power to prescribe fees to be charged for registrations, and provides the Governor in Council the authority to make regulations designating the entity for the purpose of the Act, determining how registration fees must be distributed to municipalities and respecting the determination of rental vacancy rates.
Clause 6 amends the Municipal Government Act to allow a municipality to make by-laws restricting short-term rentals to owner-occupied premises.
Clause 7 amends the Halifax Regional Municipality Charter to allow the Halifax Regional Municipality to make by-laws restricting short-term rentals to owner-occupied premises.
Clauses 8 and 9 amend the Assessment Act to
(a) amend the definition of "small-scale residential tourist accommodation establishment" to clarify that it must be fewer than four rooms or units available for rent and owner-occupied; and
(b) remove from the Governor in Council's regulation-making power the authority to prescribe the number of rooms for the purpose of defining small-scale residential tourist accommodation establishment.
An Act Respecting
Short-term Rental Accommodations
Be it enacted by the Governor and Assembly as follows:
1 Section 2 of Chapter 9 of the Acts of 2019, the Tourist Accommodations Registration Act, is amended by
(a) relettering clause (a) as (aa);
(b) adding immediately before clause (aa) the following clause:
- (a) "designated entity" means the entity designated by the regulations;
(c) adding immediately after clause (aa) the following clause:
- (ab) "municipality" has the same meaning as in the Municipal Government Act;
2 Subsection 3(2) of Chapter 9 is repealed.
3 Chapter 9 is further amended by adding immediately after Section 3 the following Sections:
- 3A (1) Upon registration under this Act, a platform operator shall pay the following fees to the designated entity:
(a) subject to subsection (2), a registration fee of $5,000 per year; and
(b) one dollar per night of occupancy booked through the platform.
(2) The fees collected under this Section must be added to the municipal financial capacity grants made pursuant to Section 8 of the Municipal Grants Act and distributed to municipalities in accordance with that Act.
3B (1) Subject to subsection (2), upon registration under this Act, a person carrying on the business of a host shall pay the following fees to the designated entity:
(a) for a host offering short-term rentals of roofed accommodations for fewer than 100 nights per year, a registration fee of $250 per year for each accommodation being rented to the public; and
(b) for a host offering short-term rentals of roofed accommodations for 100 nights per year or more, a registration fee of $750 per year for each accommodation being rented out to the public.
(2) A host offering short-term rentals of roofed accommodations exclusively in the host's primary residence shall pay a registration fee of $20 per year to the designated entity.
(3) The fees collected pursuant to this Section must be distributed to the municipalities where the accommodations are located in accordance with the regulations.
(4) A municipality may use the revenue provided to it pursuant to this Section to support non-market housing, such as co-operative and other non-profit housing.
3C Upon registration, the designated entity shall provide information to a host regarding that person's obligation to charge and remit the tax imposed under subsection 165(2) of the Excise Tax Act (Canada) with respect to the accommodation being rented out to the public.
3D Every platform operator listing, advertising or facilitating the listing or advertising of short-term rentals of roofed accommodations in the Province shall ensure that all hosts who use the platform register in accordance with this Act.
3E (1) Where the Minister of Municipal Affairs and Housing determines, in accordance with the regulations, that the rental vacancy rate in a certain municipality or the entirety of the Province is such that the diversion of long-term rentals to short-term rentals would adversely affect the availability of long-term rental accommodations, the Minister may direct the designated entity to stop registering persons as hosts in the municipality or the entirety of the Province, as the case may be.
(2) Where a municipality determines, in accordance with the regulations, that the rental vacancy rate in the entirety of the municipality or certain neighbourhoods or districts is such that the diversion of long-term rentals to short-term rentals would adversely affect the availability of long-term rental accommodations in the municipality, neighbourhood or district, it may direct the designated entity to stop registering persons as hosts in the municipality, neighbourhood or district, as the case may be.
(3) The determinations referred to in subsections (1) and (2) may be made on an annual basis.
(4) The designated entity shall immediately stop registering persons as hosts if directed by to do so by the Minister or a municipality in accordance with subsection (1) or (2).
4 Section 5 of Chapter 9 is amended by adding "(1)" immediately after the Section number and adding the following subsection:
- (2) Every platform operator who allows a host to use its platform without the host first registering under this Act is guilty of an offence and liable on summary conviction to a fine of not more than $1,000 per day for each unregistered host on its platform.
5 Clause 6(1)(e) of Chapter 9 is repealed and the following clauses substituted:
- (e) designating the entity for the purpose of this Act;
(ea) determining how fees must be distributed to municipalities in accordance with subsection 3B(2);
(eb) respecting the determination of rental vacancy rates in accordance with subsections 3E(1) and (2);
6 Chapter 18 of the Acts of 1998, the Municipal Government Act, is amended by adding immediately after Section 174 the following Section:
- 174A Without limiting the generality of Section 172, a council may make by-laws restricting short-term rentals, as defined in the Tourist Accommodations Registration Act, to owner-occupied premises.
7 Chapter 39 of the Acts of 2008, the Halifax Regional Municipality Charter, is amended by adding immediately after Section 192 the following Section:
- 192A Without limiting the generality of Section 188, the Council may make by-laws restricting short-term rentals, as defined in the Tourist Accommodations Registration Act, to owner-occupied premises.
8 Subsection 47A(1) of Chapter 23 of the Revised Statutes, 1989, the Assessment Act, as enacted by Chapter 10 of the Acts of 2019, is amended by
(a) adding ", with fewer than four rooms or units available for rent," immediately after "property" in the second line; and
(b) striking out "fully or" in the fourth line and substituting "owner-occupied and only".
9 Clause 179(1)(bi) of Chapter 23, as enacted by Chapter 10 of the Acts of 2019, is amended by striking out "number of rooms and other" in the first line.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2020 Crown in right of Nova Scotia. Created February 21, 2020. Send comments to legc.office@novascotia.ca.
