BILL NO. 204
(as introduced)
1st Session, 64th General Assembly
Nova Scotia
1 Charles III, 2022
Government Bill
Municipal Government Act (amended)
and
Halifax Regional Municipality Charter (amended)
The Honourable John Lohr
Minister of Municipal Affairs and Housing
First Reading: October 14, 2022
Second Reading: October 17, 2022
Third Reading: November 1, 2022 (LINK TO BILL AS PASSED)
Explanatory Notes
Clauses 1 and 2 allow municipalities to enact by-laws that impose a marketing levy on persons buying short-term accommodation in the municipality, including provisions
(b) setting a maximum rate of three per cent;
(c) making exceptions where the levy may not be charged; and
(d) respecting the collection of the levy.
(a) repeal several Acts that permit specific municipalities to collect marketing levies; and
(b) provide that the existing by-laws made under those Acts are preserved until they are replaced or one year elapses.
An Act to Amend Chapter 18
of the Acts of 1998,
the Municipal Government Act,
and Chapter 39 of the Acts of 2008,
the Halifax Regional Municipality Charter,
Respecting Marketing Levies
Be it enacted by the Governor and Assembly as follows:
1 Chapter 18 of the Acts of 1998, the Municipal Government Act, is amended by adding immediately after Section 75 the following Section:
- 75A (1) In this Section,
(a) "accommodation" means the provision of one or more rental units or rooms as lodging in hotels and motels and in any other facility required to be registered under the Tourist Accommodations Registration Act and in a building owned or operated by a post-secondary educational institution;
(b) "marketing levy" means a levy imposed pursuant to this Section;
(c) "operator" means a person who, in the normal course of the person's business, sells, offers to sell, provides or offers to provide accommodation in the municipality;
(d) "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 the accommodation provided, but does not include the goods and services tax.
(2) A council may by by-law impose a marketing levy upon a person who, for a daily charge, fee or remuneration purchases accommodation in the municipality.
(3) The marketing levy is at such rate as may be set by the council, but may not exceed three per cent of the purchase price of the accommodation.
(4) Subsections (2) and (3) do not apply to
(a) a person who pays for accommodation for which the daily purchase price is not more than twenty dollars;
(b) 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 that post-secondary educational institution;
(c) a person who is accommodated in a room for more than thirty consecutive days; or
(d) accommodation exempted under the by-laws.
(5) A marketing levy collected pursuant to this Section may only be used by the council to promote tourism.
(6) Without restricting the generality of subsection (5) and notwithstanding subsection 57(2) or any other enactment, the council may pay such portion of the marketing levy collected by way of a grant, as determined by the council, to any organization formed to promote tourism, whether such organization is non-profit or otherwise.
(7) An operator is deemed to be an agent of the municipality in which the accommodation is located for the purpose of collecting the marketing levy and remitting it to the municipality and as such shall collect the levy from the purchaser and remit it to the municipality.
(8) The marketing 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 pursuant to subsection (9).
(9) The council may make a by-law to implement a marketing levy in its municipality, including respecting
(a) the levy not applying to the purchaser of accommodation based on the purchase price of the accommodation, the number of rental units or rooms for rent, the location of the facility or any other criteria prescribed by the council;
(b) the forms and records to be maintained by an operator and the information to be recorded therein;
(c) the method of collection and remittance of the levy and any other conditions or requirements affecting collection and remittance;
(d) the rate of levy to be collected, including a minimum and maximum levy;
(e) the method by which a purchase price may be attributed to accommodations that are sold as part of a combination of accommodations, meals and specialized goods or services;
(f) the inspection and audit of records maintained by an operator;
(g) interest and penalties for the failure to collect or remit the levy as required to the municipality;
(h) the times at which and the manner in which operators must remit the marketing levy to the municipality.
(10) A by-law made pursuant to subsection (9) must include an exemption for persons and their families accommodated while receiving medical treatment at a hospital or provincial health-care centre or seeking specialist medical advice, including the manner of showing entitlement to the exemption.
2 Chapter 39 of the Acts of 2008, the Halifax Regional Municipality Charter, is amended by adding immediately after Section 29 the following Section:
- 29A (1) In this Section,
(a) "accommodation" means the provision one or more rental units or rooms as lodging in hotels and motels and in any other facility required to be registered under the Tourist Accommodations Registration Act and in a building owned or operated by a post-secondary educational institution;
(b) "marketing levy" means the levy imposed pursuant to this Section;
(c) "operator" means a person who, in the normal course of the person's business, sells, offers to sell, provides or offers to provide accommodation in the Municipality;
(d) "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 the accommodation provided, but does not include the goods and services tax.
(2) The Council may by by-law impose a marketing levy upon a person who, for a daily charge, fee or remuneration purchases accommodation in the Municipality.
(3) The marketing levy is at such rate as may be set by the Council, but may not exceed three per cent of the purchase price of the accommodation.
(4) Subsections (2) and (3) do not apply to
(a) a person who pays for accommodation for which the daily purchase price is not more than twenty dollars;
(b) 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 that post-secondary educational institution;
(c) a person who is accommodated in a room for more than thirty consecutive days; or
(d) accommodation exempted under the by-laws.
(5) The marketing levy collected pursuant to this Section may be only used by the Council to promote tourism.
(6) Without restricting the generality of subsection (5) and notwithstanding subsection 71(2) or any other enactment, the Council may pay such portion of the marketing levy collected by way of a grant, as determined by the Council, to any organization formed to promote tourism, whether such organization is non-profit or otherwise.
(7) An operator is deemed to be an agent of the Municipality for the purpose of collecting the marketing levy and remitting it to the Municipality and as such shall collect the levy from the purchaser and remit it to the Municipality.
(8) The marketing 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 pursuant to subsection (9).
(9) The Council may make a by-law to implement a marketing levy in the Municipality, including respecting
(a) the levy not applying to the purchaser of accommodation based on the purchase price of the accommodation, the number of rental units or rooms for rent, the location of the facility or any other criteria prescribed by the Council;
(b) the forms and records to be maintained by an operator and the information to be recorded therein;
(c) the method of collection and remittance of the levy and any other conditions or requirements affecting collection and remittance;
(d) the rate of levy to be collected, including a minimum and maximum levy;
(e) the method by which a purchase price may be attributed to accommodations that are sold as part of a combination of accommodations, meals and specialized goods or services;
(f) the inspection and audit of records maintained by an operator;
(g) interest and penalties for the failure to collect or remit the levy as required to the Municipality; and
(h) the times at which and the manner in which operators must remit the marketing levy to the Municipality.
(10) A by-law made pursuant to subsection (9) must include an exemption for persons and their families accommodated while receiving medical treatment at a hospital or provincial health-care centre or seeking specialist medical advice, including the manner of showing entitlement to the exemption.
3 Chapter 63 of the Acts of 2005, the Cape Breton Island Marketing Levy Act, Chapter 18 of the Acts of 2021, the Digby Marketing and Promotions Levy Act, Chapter 51 of the Acts of 2001, the Halifax Regional Municipality Marketing Levy Act, and Chapter 33 of the Acts of 2005, the Yarmouth Marketing and Promotions Levy Act, are repealed.
4 (1) Notwithstanding Section 3, a by-law made by a municipality under an Act repealed by Section 3 remains in effect until the earlier of
(a) one year after this Section comes into force; or
(b) a by-law is made by the municipality under Section 75A of the Municipal Government Act or Section 29A of the Halifax Regional Municipality Charter, as the case may be.
(2) Where a by-law remains in effect by operation of subsection (1), the by-law is deemed to have been made under Section 75A of the Municipal Government Act or Section 29A of the Halifax Regional Municipality Charter, as the case may be, and only has effect to the extent that it is consistent with the by-law-making powers granted under those Sections.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2022 Crown in right of Nova Scotia. Created October 14, 2022. Send comments to legc.office@novascotia.ca.
