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CONTINUING CONSOLIDATION OF
BY-LAW NO. 7014
AS AMENDED BY BY-LAW NOS. 7120, 7143, 7355 AND 7362.
BEING A BY-LAW of the City of Brandon to impose a tax on accommodations of short duration
in order to support event acquisition and retention, capital repairs/upgrades related to same,
and non-event capital projects undertaken by the Keystone Centre that will support economic
development and encourage tourism to the City of Brandon, to be known as the
"Accommodation Tax By-law."
[AM. B/L 7120]
WHEREAS The Municipal Revenue (Grants and Taxation) Act, R.S.M. 1987 c. T5 provides that
the council of a municipality may pass by-laws imposing such forms of taxes as it deems
advisable within the municipality including, without restricting the generality of the foregoing,
taxes on persons who purchase overnight hotel and motel accommodation;
AND WHEREAS a tax on accommodations of short duration within the City of Brandon is
intended to generate revenue to promote and support new event acquisition and retention,
capital repairs/upgrades related to same, and non-event capital projects undertaken by the
Keystone Centre that will support economic development and encourage tourism within the
City of Brandon;
[AM. B/L 7120]
NOW THEREFORE the Council of The City of Brandon, in open session, duly assembled,
enacts as follows:
1.
SHORT TITLE
This by-law may be referred to as the Accommodation Tax By-law.
2.
DEFINITIONS
(a)
"ACCOMMODATION" means use of overnight lodging that is provided for
consideration, whether or not the lodging is actually used.
(b)
"ACCOMMODATION TAX" means the tax imposed by Section 3 of this by-
law.
(c)
"CITY" means the City of Brandon.
(d)
"CITY-WIDE EVENT" means a meeting, convention, tradeshow or special
event that brings a large number of people into the City requiring the
simultaneous usage of many hotels, restaurants and other venues in the City,
and generating a minimum of 1,500 overnight stays on which the
Accommodation Tax will be charged.
[AM. B/L 7355]
(e)
"COUNCIL" means the Council of the City of Brandon.
(f)
"ESTABLISHMENT" means a business that provides accommodation at a
particular location.
(g)
"LODGING" includes a fee paid for:
(i)
the use of a bedroom, a suite of rooms containing a bedroom, or the
use of a bed within a bedroom; and
the use of one or more additional beds or cots in a bedroom or suite.
(h)
"MOTEL/HOTEL" includes an inn, housekeeping unit, lodging house,
boarding house, rooming house, bed and breakfast establishment, resort
hostel, dormitory or any place in which accommodation is provided.
(i)
"OPERATOR" means a person who sells, offers for sale, or otherwise
ACS-03-2025
By-law No.7014
Page 2
provides accommodation.
(j)
"PURCHASER" means a person who purchases accommodation.
(k)
"TAX COLLECTOR" means the Director of Finance of the City of Brandon
and any employee of the City appointed by the Director to administer or
enforce all or part of this by-law.
3.
APPLICATION OF TAX
3.1
Subject to this section, a purchaser must, at the time of purchasing accommodation,
pay an accommodation tax equal to 5% of the accommodation price for each night of
accommodation provided for a continuous period of 30 nights or less whether
provided in a hotel, motel, inn, housekeeping unit, lodging house, boarding house,
rooming house, bed and breakfast establishment, resort, hostel, dormitory or any
place in which accommodation is provided.
[AM. B/L 7355]
3.2
For greater certainty, the continuous period referred to in subsection 3.1 is not
disrupted by the purchase of different rooms, suites, beds or other lodging in the
same establishment in the course of the continuous period.
3.3.
The accommodation tax imposed by subsection 3.1 does not apply to:
a)
accommodation where the purchase price is $30.00 or less per night;
b)
accommodation provided to patients or residents in a hospital, a sanatorium,
a facility designated by regulations under The Mental Health Act, a personal
care home licensed under The Health Services Insurance Act, or a residential
care facility licensed under The Social Services Administration Act or a
residence or accommodation supplied to patients and/or family of patients
while attending for medical care and treatment;
c)
accommodation provided to a student by a registered educational institution
while the student is registered at and attending the institution;
d)
accommodation supplied for a person undertaking an apprenticeship or trade
certification;
e)
accommodation supplied by employers to their employees in premises owned
and/or operated by or on behalf of the employer;
f)
accommodation provided to evacuees or as provided on a temporary basis by
the provincial or federal government, or any other agency;
g)
tent or trailer sites supplied by a campground, tourist camp or trailer park;
h)
a hospitality room in an establishment that
(i)
does not contain a bed;
(ii)
is not a suite that contains a bed; and
(iii)
is used for displaying merchandise, holding meetings, or
entertaining;
i)
accommodation provided in establishments in which fewer than four (4)
bedrooms are available for rent.
4.
TAX COLLECTED BY OPERATOR
4.1
An operator must, as an agent for the tax collector, collect the accommodation tax
from the purchaser at the time the accommodation is purchased.
4.2
The amount of the accommodation tax shall be shown as a tax by the City of
Brandon, and must be shown as a separate item or charge on a bill, receipt, invoice
or similar document issued by the operator in respect of accommodation on which
the tax is imposed.
5.
TAX REMITTED AND STATEMENT SUBMITTED BY OPERATOR QUARTERLY
5.1
An operator must remit to the tax collector at the end of every 3 month period for each
establishment the operator operates, the amount of the accommodation tax that was
By-law No.7014
Page 3
collected by the operator during that period, and a quarterly statement on a form
provided by the tax collector, which statement must contain information reasonably
required by the tax collector to administer or enforce this by-law including:
(a)
the total number of nights of accommodation sold by the establishment during
the 3 month period;
(b)
the total number of nights of accommodations during the 3 month period that
is not subject to the accommodation tax;
(c)
the total number of nights of accommodations during the 3 month period that
is subject to the accommodation tax;
(d)
the total accommodation tax collected;
(e)
the total accommodation tax remitted; and
(f)
an operator shall be permitted to a one-time Tax Collector holdback in the
amount of $250 to be applied in 2023 to accommodate expenses incurred as
a result of the change to the rate fee.
[AM. B/L 7355]
5.2
Unless otherwise permitted by the tax collector, the obligation to provide a quarterly
statement applies even when no taxes have been collected.
5.3
The obligation under subsection 5.1 to remit taxes and to submit a quarterly
statement must be met no later than the 20th day of the month following the 3 month
period in which the taxes were payable and for which the quarterly statement is
applicable. The quarterly intervals will be based on a fiscal year running from January
1 to December 31, and will include January 1 to March 31 inclusive, April 1 to June
30 inclusive, July 1 to September 30 inclusive, and October 1 to December 31
inclusive.
6.
REFUNDS
6.1
The tax collector shall refund to a purchaser all or a portion of an amount that was
paid as if it were the accommodation tax (excluding any applicable GST or PST) if
the purchaser applies for a refund within one year of the payment of the tax and
provides evidence that:
(a)
the amount was paid notwithstanding that is was not payable as an
accommodation tax; and
(b)
the amount was remitted to the tax collector by the operator.
7.
USE OF ACCOMMODATION TAX FUNDS
7.1
In any given year, 85% of the total net proceeds from this tax shall be deposited to
the Accommodation Tax Reserve Fund and shall only be used for the purpose of
funding event acquisition/retention within the City of Brandon, or capital
repairs/upgrades related to same in any marketing and promotional grant for
approved destination marketing agencies, and 15% of the total net proceeds from
this tax shall be deposited to the Large Event Acquisition Reserve Fund to be used
specifically for the acquisition of city-wide events that occur infrequently.
[AM. B/L 7120; B/L 7355; B/L 7362]
7.2
The net proceeds from the Accommodation Tax shall be defined as the gross revenue
received from said tax less any refunds and any administrative costs of the City.
7.3
An application for funding from the Accommodation Tax Reserve Fund or Large
Event Acquisition Reserve Fund in an amount of Twenty Thousand Dollars
($20,000) or more shall be made to City Council, Director of Economic Development
or designate, whereby Council shall render the final decision on approval of such
event and capital grants. Decisions on funding applications for below $20,000 shall
be made by City Administration following an internal review and assessment solely
by the Director of Economic Development or in the case of a conflict, the City
Treasurer, devoid of any assistance from any outside advisory groups or
committees. City Administration will notify City Council of all pending grant approvals
prior to notification of the applicant.
[AM. B/L 7143; B/L 7355]
7.4
A decision by City Administration with respect to the approval or denial of an
By-law No.7014
Page 4
application and/or the amount of funding awarded may be appealed to City Council
for final decision.
[EN. B/L 7143]
7.5
All funded events/projects will be required to submit a final report in a form
satisfactory to the City, and shall agree to public reporting of the funds received.
7.6
Events or capital projects eligible for funding may receive a maximum of 40% of the
conditionally approved grant in advance of hosting an event of completing the project
with the remaining conditionally approved grant, taking into account any grant
amount adjustments to be paid out after the receipt of the final event report, which is
satisfactory to the City.
[AM. B/L 7355]
7.7
If the final report does not reflect the original parameters forecasted by the applicant
for funding at the time of approval of the application, the amount of the approved
funding shall be adjusted by the City accordingly.
8.
INSPECTION, AUDIT AND COLLECTION
8.1
The tax collector or his designate may for the purpose of enforcing this by- law, enter
any establishment to:
(a)
collect the tax imposed by this by-law, if necessary;
(b)
audit the books, records and accounts of the operator for the purpose of
ascertaining the amount of tax to be collected and remitted;
(c)
require the operator to produce for inspection any book, contract, agreement,
letter, paper or document relating to the establishment, the accommodation
provided, or any other matter relating to this by-law; and
(d)
make and remove any copies of any documents or records required in the
administration of this by-law.
9.
ADDRESS FOR SERVICE
9.1
Where an address for service under this by-law is required, one of the following
shall be used:
(a)
if the person to be served is an operator, the street address of the
establishment of which he or she is the operator;
(b)
if the person to be served is not an operator, the address provided by that
person in communication with the tax collector.
10. INTEREST PENALITIES
10.1 A penalty equivalent to the product of 5.0%, and the amount of the unremitted taxes
shall be applied to taxes imposed by Section 3 that are required to be remitted by
subsection 5.1 but have not be remitted by the date specified in subsection 5.3.
10.2 Additional penalties will be imposed at a rate of 1.25% per month on the 1st day of
each succeeding month.
11.
OTHER PENALTIES
11.1 Every person who fails to comply with the provisions of this by-law is guilty of an
offence and, in addition to being liable for payment of the penalty imposed by
Section 10, is liable on summary conviction,
(a)
for failing to collect or remit the tax, to a fine that is not less than double the
amount of the tax that should have been collected and remitted to the City of
Brandon;
(b)
for failing to comply with other provisions of this by-law:
i.
if an individual, to a fine not exceeding one thousand dollars
($1,000.00);
By-law No.7014
Page 5
ii.
if a corporation, to a fine not exceeding five thousand dollars
($5,000.00).
12.
BY-LAW REVIEW
12.1 The City's Administration, at the request of City Council, shall prepare a report for
review by Council including but not limited to: the Accommodation Tax reserve
balances, grant activity, and recommended changes.
[AM. B/L 7355]
13.
COMING INTO FORCE
13.1 This by-law shall come into force and take effect on July 1, 2012.
DONE AND PASSED by the Council of The City of Brandon in a meeting duly assembled
this 5th day of March A.D. 2012.
"S. Decter Hirst"
"H. Ewasiuk"
MAYOR A/CITY CLERK
Read a first time this
21
st day of
February
A.D. 2012
Read a second time this
5
th day of
March
A.D. 2012
Read a third time this
5
th day of
March
A.D. 2012
I, Renee Sigurdson, Clerk of the City of Brandon, DO HEREBY CERTIFY the above within to be a
true and correct copy of Accommodation Tax By-law No. 7014, as amended by By-law Nos.
7120, 7143, 7355 AND 7362.
Original Signed by
R. Sigurdson
R. Sigurdson, City Clerk