MRDT Tax Bylaw No 2025-016 Consolidated to October 21, 2025
Summerland, British Columbia
· adopted 2025-10-21
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THE CORPORATION OF THE DISTRICT OF SUMMERLAND
BYLAW NUMBER 2025-016
MUNICIPAL AND REGIONAL DISTRICT TAX BYLAW
Consolidated for Convenience to include: Bylaw No. 2025-023
____________________________________________________________
WHEREAS the Council of the Corporation of the District of Summerland wishes to raise
revenue for the purposes of financing tourism marketing, programs and projects;
AND WHEREAS, under the Provincial Sales Tax Act, a municipality may request that the
Lieutenant Governor in Council make a regulation imposing, on behalf of the municipality,
an additional tax not exceeding three (3) percent of purchase price of accommodation
sold within the municipality;
NOW THEREFORE, The Municipal Council of the Corporation of the District of
Summerland, in open meeting assembled, enacts as follows:
1. The Lieutenant Governor is hereby requested to make a regulation under section
240 of the Provincial Sales Tax Act declaring that effective March 1, 2026 to March
1, 2031, section 123 of the said Act applies in respect of accommodation purchase
within the Corporation of the District of Summerland1.
2. The tax to be imposed under the provisions of the regulation is requested to be
three (3) percent of the purchase price of accommodation
3. The funds paid to the Corporation of the District of Summerland under the
provisions of the regulation shall be applied to tourism marketing, programs and
projects delivered by Destination Summerland.
4. This bylaw comes into force and effect on March 1, 20262.
5. This bylaw may be cited as "Municipal and Regional District Tax (MRDT) Bylaw
No. 2025-016".
Read a first, second, and third time this 8th day of July, 2025.
1 Bylaw No. 2025-023
2 Bylaw No. 2025-023
Adopted by the Municipal Council of the Corporation of the District of Summerland this
29th day of July, 2025.
Mayor
Corporate Officer