Cape Breton Island Marketing Levy Act
ACTS OF 2005
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An Act to Authorize a Marketing Levy
on Cape Breton Island
This Act may be cited as the Cape Breton Island Marketing Levy Act.
2005, c. 63, s. 1.
2 In this Act,
(a) "accommodation" means a commercial property that
(i) is a building or part of a building that is a hotel, motel, inn or other accommodation providing rental units, or
(ii) is a cottage or cabin used mainly for accommodation of the travelling or vacationing public,
and consists of ten or more rental units or rooms;
(b) repealed 2010, c. 11, s. 1.
(c) "Cape Breton Island" means the Cape Breton Regional Municipality, the Municipality of the County of Inverness, the Town of Port Hawkesbury, the Municipality of the County of Richmond and the Municipality of the County of Victoria;
(d) "council" means the council of the Cape Breton Regional Municipality, the Municipality of the County of Inverness, the Town of Port Hawkesbury, the Municipality of the County of Richmond or the Municipality of the County of Victoria;
(e) "levy" means the levy imposed pursuant to this Act;
(f) "municipality" means the Cape Breton Regional Municipality, the Municipality of the County of Inverness, the Town of Port Hawkesbury, the Municipality of the County of Richmond or the Municipality of the County of Victoria;
(g) "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 a municipality;
(h) "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.
2005, c. 63, s. 2; 2010, c. 11, s. 1.
3 (1) Each council may impose a levy, to be known as a marketing levy, upon a person who, for a daily or weekly charge, fee or remuneration purchases accommodation in its municipality.
(2) The levy shall be at such rate as may be set by the council but must not be less than one point five per cent or more than two per cent of the purchase price of the accommodation.
(3) Subsections (1) and (2) 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 a post-secondary educational institution; or
(c) a person who is accommodated in a room for more than thirty consecutive days.
(4) The levy collected pursuant to this Section must be remitted to the municipality and must be used by the municipality to promote Cape Breton Island as a tourist destination.
(4A) Notwithstanding subsection (4) or any other enactment, the council may pay such portion of the levy collected as determined by the council to any organization formed to promote the municipality as a tourist destination, whether such organization is non-profit or otherwise.
(5) An operator is deemed to be an agent of the municipality in which the operator is situate for the purpose of collecting the levy and remitting it to the municipality and as such shall collect the levy from the purchaser and remit it to the municipality.
(6) 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 Association at the times and in the manner prescribed by by-law passed pursuant to subsection (7).
(7) 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 forms and records to be maintained by the operator and the information to be recorded therein;
(aa) the levy not applying to the purchaser of accommodations 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;
(ab) an exemption for medical-related stays;
(b) the method of collection and remittance of the levy and any other conditions or requirements affecting collection and remittance;
(c) the rate of levy to be collected including, where so prescribed, a minimum and maximum levy;
(d) 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;
(e) the inspection and audit of records maintained by the operator;
(f) interest and penalties for the failure to collect or remit the levy as required by the by-law;
(g) the times at which and the manner in which operators remit the levy to the Association.
2005, c. 63, s. 3; 2010, c. 11, s. 2.
4 (1) Notwithstanding Section 3, the Governor in Council may make regulations requiring all levies collected to be remitted to a single organization formed to promote Cape Breton Island as a tourist destination.
(2) The exercise by the Governor in Council of the authority contained in subsection (1) is regulations within the meaning of the Regulations Act.
2010, c. 11, s. 3.
5 This Act comes into force on such day as the Governor in Council orders and declares by proclamation.
2005, c. 63, s. 5.
Proclaimed - June 29, 2010
(except ss. 3(6) and 3(7)(g))
In force - June 29, 2010
(except ss. 3(6) and 3(7)(g))