By-law PD-001: Tourism Accommodation Levy — full text

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot 5635ae7b795a · verified 2026-06-05 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

## By-law No. PD-001: RESPECTING TOURISM ACCOMMODATION LEVY WHEREAS local governments may make By-laws pursuant to the Local Governance Act, and WHEREAS the purpose of this By-law is to establish and collect a tourism accommodation levy in The Town of Grand Bay-Westfield pursuant to section 101.1 of the Local Governance Act, and WHEREAS pursuant to subsection 101.1(8) of the Local Governance Act, the Town intends to use the proceeds of the tourism accommodation levy collected under this Bylaw for tourism promotion and development; and NOW THEREFORE the Common Council of The Town of Grand Bay-Westfield enacts as follows: ## Title - 1 This By-law may be cited as the "Tourism Accommodation Levy By-law" (hereinafter the "By-law"). ## Definitions - 2 The following definitions apply in this By-law - "By-law enforcement officer" means a By-law enforcement officer, a consultant or any other person or entity appointed under this By-law and designated by resolution of Common Council - "Town" means The Town of Grand Bay-Westfield (municipality); - "Common Council" means the elected municipal council of the Town - "Business day" means a day other than a Saturday, Sunday or statutory holiday in New Brunswick; "Levy" means the tourism accommodation levy collected pursuant to this By-law; "Operator" means a person, partnership, or corporation who, in the normal course of its business, sells, offers to sell, provides, and offers to provide tourism accommodation in the Town; and "Tourism Accommodation" means any premises operated to provide, for remuneration, temporary sleeping accommodation for the public for a continuous period not exceeding 31 days, and includes hotels, motels, inns, bed and breakfasts, resorts, hostels, campgrounds consisting of tents, yurts, cabins and trailer sites, buildings owned or operated by a post-secondary institution, any other facility or building which contains rooms offered as accommodations or rental units and dwelling units that are offered as lodgings. ## Interpretation - 3 Rules for interpretation of the language used in this By-law are contained in the lettered paragraphs as follows: - (a) The captions, article and section names and numbers appearing in this By- law are for convenience of reference only and have no effect on its interpretation. - (b) This By-law is to be read with all changes of gender or number required by the context. - (c) Each reference to legislation in this By-law is printed in Italic font. The reference is intended to include all applicable amendments to the legislation, including successor legislation. Where this By-law references other By-laws of the Town, the term is intended to include all applicable amendments to those By-laws, including successor Bylaws. - (d) The requirements of this By-law are in addition to any requirements contained in any other applicable By-laws of the Town or applicable provincial or federal statutes or regulations. - (e) If any section, subsection, part or parts or provision of this By-law, is for any reason declared by a court or tribunal of competent jurisdiction to be invalid, the ruling shall not affect the validity of the By-law as a whole, nor any other part of it. ## Appointment of By-law Enforcement Officers - 4 Council may, for the purposes of the administration and enforcement of this By-law, appoint By-law enforcement officers who may exercise such powers and perform such duties as may be set out in this By-law or the Local Governance Act. ## Application of Levy - 5 A levy of 3.5% of the purchase price of tourism accommodation shall be imposed by operators in the Town. ## Collection of Levy - 6 Operators shall collect the levy from the purchaser at the time the tourism accommodation is purchased and shall remit the levy to the Town at the times and in the manner set forth in this By-law. ## Separate Line Item for Levy - 7 An operator shall include on every invoice and receipt for the purchase of tourism accommodation a separate line item for the amount of the levy imposed pursuant to section 5. ## Exemptions - 8 The levy shall not apply to: - (a) a student who is accommodated in a building owned or operated by a postsecondary educational institution while the student is registered at and attending a post-secondary educational institution; and - (b) a person who is accommodated in a room for more than 31 consecutive days. ## Report on Levy - 9(1) Subject to subsection (2), unless otherwise provided, all operators shall submit to the Town, in a form acceptable to the Town, a monthly report detailing the tourism accommodation sales and levy collected. - 9(2) The Town may at any time require an operator to provide a report of sales and levy collected for any period. - 9(3) The report referred to in subsection (1) shall be submitted by an operator for each place of business of that operator, unless the Town has agreed that the operator may submit a single consolidated report for all its places of business. - 9(4) The report referred to in subsection (1) shall be submitted to the Town no later than the 20th day of the month following the month in which the levy was collected by the operator. ## Remittance of levy 10(1) The levy collected by an operator shall be remitted to the Town no later than the last day of the month following the month in which the levy was collected. 10(2) If an operator did not collect any levy during a given month, that operator shall nevertheless submit a report to the Town to that effect in a form acceptable to the Town. 10(3) Where an operator ceases to carry on or disposes of its business, said operator shall submit the monthly report contemplated at section 9 and remit the levy to the Town within 20 business days of the date this operator ceases to carry on or disposes of its business. ## Records - 11(1) An operator shall keep books of account, records, and documents sufficient to furnish the Town with the necessary particulars of: - (a) sales of tourism accommodation, - (b) amounts of levy collected, and - (c) remittance of levy - 11(2) All entries concerning the levy in such books of account, records and documents shall be separate and distinguishable from other entries made therein. - 11(3) Every operator shall retain any book of account, record or other document referred to in this section for a minimum period of 6 years following the date on which said documents were created. - 11(4) The Town may, at any time, inspect and audit all books, records, accounts, transactions, and other documents of an operator and require an operator to produce copies of any document or record it deems necessary for the purposes of administering and enforcing this By-law. ## Calculation of Levy - 12 Where an operator sells tourism accommodation in combination with meals and other specialized services in the form of an all-inclusive package, the purchase price of the all-inclusive package shall be deemed to be the purchase price of the tourism accommodation for the purpose of calculating the levy pursuant to section 5 hereof. ## Refund of Levy Collected in Error - 13 If the Town is satisfied that an operator has remitted to the Town an amount as collected Levy that the operator neither collected nor was required to collect under this By-law, the Town shall refund this amount to the operator. ## Interest - 14 Interest is payable to the Town on the levy to be collected and remitted under this By-law at the rate of 1.5% per month on all levies not paid on the prescribed date. ## Lien - 15 Any levy payable under this By-law and interest thereon owed to the Town shall, until they are fully paid, form a lien and charge against the operator's lands, and the Town may file with the Land Registry Office a notice to that effect. ## Enforcement - 16(1) By-law enforcement officers are hereby authorized to carry out any inspection necessary for the administration or enforcement of this By-law. - 16(2) By-law enforcement officers are hereby authorized to take such actions, exercise such powers and perform such duties as may be set out in this By-law or in the Local Governance Act and as they may deem to be necessary to enforce any provision of this By-law. ## Offences - 17(1) A person who violates any of the provisions of this By-law is guilty of an offence and liable on conviction to a fine of $2,100.00. - 17(2) If an offence continues for more than one day, the fine established at subsection (1) shall be multiplied by the number of days during which the offence continues. ## Administrative Penalties - 18(1) The Town may require an administrative penalty to be paid with respect to a violation of any provision of this By-law as set out in subsection 18(2). - 18(2) A person who violates any provision of this By-law may pay to the Town within 30 business days from the date of such violation an administrative penalty of $1500.00, ## By-law No. PD-001: Respecting Tourism Accommodation Levy and upon such payment, the person who committed the violation is not liable to be prosecuted therefor. READ A FIRST TIME by summary this 23rd day of January, 2023. READ A SECOND TIME by title this 23rd day of January, 2023. READ A THIRD TIME by title and ENACTED on this 11th day of April, 2023. This By-law comes into force on the date of final passing thereof. SIGNED AND APPROVED this \_I|\_ day of \_April -, 2023.  John Enns-Wind Chief Administrative Officer Brittany Merrifield Mayor Seal BAY 483% GR M1998 I certify that this instrument is registered or filed in the New Brunswick Kings 2023-04-26 Nouveau-Brunswick date/date 10:53:49 43779884 K-Latt number/numero Registrar-Conservateur