Municipal and Regional District Tax Levy Bylaw No. 1225, 2016 (Consolidated Version)
Tofino, British Columbia
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CORPORATION OF THE
DISTRICT OF TOFINO
District of Tofino Municipal and Regional District Tax Levy
Bylaw No. 1225, 2016
Consolidated for Convenience Only
This is a consolidated version of the parent bylaw that incorporates changes made
pursuant to the following amendment bylaws:
Amendment Bylaw
Effective Date
Bylaw No. 1225.01, 2018
December 11, 2018
This consolidation is for convenience and reference purposes only. Persons making use
of this consolidated version of Bylaw No. 1225, 2016 are advised that it is not a legal
document. For the purposes of interpreting and applying the law, the original Bylaw No.
1225, 2016 and all amending bylaws must be consulted.
Bylaw numbers appearing in the margin of this consolidated version refer to the
applicable amendment bylaw.
District of Tofino Municipal and Regional District Tax Levy Bylaw No. 1225, 2016
2
DISTRICT OF TOFINO
BYLAW NO. 1225, 2016
A bylaw to request the imposition of a tax on accommodation under
the provisions of the Provincial Sales Tax Act
WHEREAS the Council of the District of Tofino wishes to raise revenue for the purposes of
financing tourism marketing, programs and projects, and initiatives respecting affordable
housing;
AND WHEREAS under section 240 of 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 the purchase price of accommodation sold within
the municipality;
NOW THEREFORE the Council of District of Tofino, in open meeting, enacts as follows:
1. Name
The name of this Bylaw for citation purposes is "District of Tofino Municipal and Regional
District Tax Levy Bylaw No. 1225, 2016."
2. Regulation Imposing Additional Tax
(1) The Lieutenant Governor in Council is hereby requested to make a regulation under
section 240 Provincial Sales Tax Act declaring that effective June 1, 2017, section 123(1)
of the said Act applies in relation to accommodation purchased within the District of
Tofino.
(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 District of Tofino under the provisions of the regulation shall be
applied to tourism marketing, programs and projects, and initiatives respecting
affordable housing.
3. Severability
If any provision of this Bylaw is held to be invalid by any court of competent jurisdiction, that
provision shall be severed and its severance shall not affect the validity of the remainder of
the Bylaw.
4. Repeal
"District of Tofino Additional Hotel Room Tax Levy Bylaw No. 1039, 2006" is hereby repealed.
Bylaw
1225.01,
2018
Bylaw
1225.01,
2018
District of Tofino Municipal and Regional District Tax Levy Bylaw No. 1225, 2016
3
5. Effective Date
This Bylaw shall come into force and effect on June 1, 2017.
READ A FIRST TIME on August 23, 2016
READ A SECOND TIME on August 23, 2016
READ A THIRD TIME on August 23, 2016
ADOPTED on August 29, 2016
Mayor
Corporate Officer