| due dates | Monthly instalments due on the last day of each month starting January 31; full payment due on or before December 31 of the taxation year | s. 4; s. 9(a) |
| penalty interest | 5% added to unpaid monthly amount on failure to pay; additional 5% added to unpaid taxes after December 31 | s. 9(b); s. 11 |
scout note
Establishes an alternative scheme for municipal tax collection in Fort St. James.