ACTS OF 2001
1 This Act may be cited as the Halifax Regional Municipality Marketing Levy Act. 2001, c. 51, s. 1.
(a) "accommodation" means the provision of lodging in hotels and motels and in any other facilities required to be licensed under the Tourist Accommodations Act and in a building owned or operated by a post-secondary educational institution where the hotel, motel, facility or building consists of twenty 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 the accommodation provided, but does not include the goods and services tax. 2001, c. 51, s. 2 .
(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
(5) Without restricting the generality of subsection (4) and notwithstanding any other enactment, 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 destination, whether such organization is non-profit or otherwise.
(6) An operator is deemed to be an agent of the Municipality 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.
(7) The levy, whether the price is stipulated to be payable in cash, on terms, by instalments or otherwise, shall be collected at the time of the purchase on the total amount of the purchase price and shall be remitted to the Municipality at the times and in the manner prescribed by by-law passed pursuant to subsection (8).
(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;
(9) A by-law made pursuant to subsection (8) shall 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, without restricting the generality of the foregoing, the manner of showing entitlement to the exemption. 2001, c. 51, s. 3.