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BY-LAW NO.
1-23
A BY-LAW OF THE MUNICIPALITY OF ROTHESAY FOR THE IMPOSITION
OF A LEVY ON SHORT TERM ACCOMMODATIONS
The Council of Rothesay, under authority vested in it by the Local Governance Act
(S.N.B. 2017, Chapter 18), Section 101.1 and amendments thereto enacts as
follows:
TITLE
1.
This by-law may be cited as the "Rothesay Accommodations Levy By-law'.
DEFINITIONS
2.
In this By-law:
(a)
"Act" means the Local Governance Act (S.N.B. 2017, Charter 18),
amendments thereto and regulations adopted thereunder;
(b)
"business day" means a day other than a Saturday, Sunday or
statutory holiday in New Brunswick;
(c)
"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 Council;
(d)
"Council" means the elected Mayor and Councillors of Rothesay;
(e)
"Councillor" means a Member of Council other than the Mayor;
(f)
"Levy" means the tourism accommodation levy collected pursuant to
this By-law;
(g)
"Member" or "Members of Council" means any person elected to the
Council;
(h)
"Operator" means a person, partnership or corporation who, in the
normal course of its business, sells, offers to sell, provides or offers
to provide tourism accommodation in Rothesay;
(i)
"Rothesay" means the town of Rothesay, as established by New
Brunswick Regulation 85-6, under the Act (Section 196),
(j)
"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; and for greater certainty
does not include those properties listed in Schedule A.
(k)
"Town" means the town
of Rothesay,
as established
by
New
Brunswick Regulation 85-6, under the Act (Section 196),
Rothesay Accommodations Levy Bj-Iaw
Page 1
INTERPRETATION
3.
Rules for interpretation of the language in this By-law are as follows.
(a)
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)
Where the context requires, the singular shall be taken to also mean
the plural and references to the male or female gender shall be taken
to include the other,
(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 Rothesay, the term is intended to include
all applicable amendments to those By-laws, including successor By
laws.
(d)
The requirements of this By-law are in addition to any requirements
contained in any other applicable By-laws of Rothesay 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 Rothesay.
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 By-Law
Enforcement Officer 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.
Rothesay Accommodations Levy Bj-Iaw
Page 2
EXEMPTIONS
8.
The Levy shall not apply to:
(a)
a student who is accommodated in a building owned or operated by
a
post-secondary
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.
Reports related to the collection of the Levy shall be submitted as follows.
(a)
Subject to subsection (b), unless otherwise provided, all Operators
shall submit to the By-Law Enforcement Officer, in a form acceptable
to Rothesay, a monthly report detailing the tourism accommodation
sales and Levy collected.
(b)
The
By-Law Enforcement
Officer may at any time require an
Operator to provide a report of sales and levy collected for any
period.
(c)
The report referred to in subsection (a) shall be submitted by an
Operator for each place of business of that Operator, unless the By
Law Enforcement Officer has agreed that the operator may submit a
single consolidated report for all its places of business.
(d)
The report referred to in subsection (a) shall be submitted to the By
Law Enforcement Officer 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. The Levy collected by an Operator shall be remitted to the By-Law
Enforcement Officer in accordance with the following.
(a)
The Levy collected by an Operator shall be remitted to the By-Law
Enforcement Officer no later than the last day of the month following
the month in which the Levy was collected.
(b)
If an Operator did not collect any Levy during a given month, that
Operator
shall
nevertheless
submit
a
report
to
the
By-Law
Enforcement Officer to that effect in a form acceptable to the By-Law
Enforcement Officer.
(c)
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 By-Law Enforcement Officer within
20 business days of the date this Operator ceases to carry on or
disposes of its business.
Rothesay Accommodations Levy '-Iaw
Page 3
RECORDS
11
. (1) An Operator shall keep books of account, records and documents sufficient
to furnish the By-Law Enforcement Officer 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 of 6 years following the date on which said documents
were created.
11 (4) The By-Law Enforcement Officer 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 By-Law Enforcement Officer is satisfied that an operator has remitted to the By
Law Enforcement Officer an amount as collected Levy that the operator neither
collected nor was required to collect under this By-law, the By-Law Enforcement
Officer shall refund this amount to the operator.
INTEREST
14. Interest is payable to the By-Law Enforcement Officer 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 Rothesay shall, Until
they are fully paid, form a lien and charge against the operator's lands, and Rothesay
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.
Rothesay Accommodations Levy Bj-Iaw
Page 4
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 $500.00.
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) A By-law Enforcement Officer 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 a By-law
Enforcement Officer within 30 business days from the date of such violation an
administrative penalty of $250.00,
and
upon such payment, the person who
committed the violation is not liable to be prosecuted therefor.
EFFECTIVE DATE
19.This By-law comes into effect on June 1st, 2023.
FIRST READING BY TITLE
February 13, 2023
SECOND READING BY TITLE
March 13, 2023
READ BY SUMMARY/SECTION NUMBER
(Advertised as to content on the Rothesay
website in accordance with the
Local Governance Act, SNB (2017) c. 18)
April 11,2023
THIRD READING BY TITLE AND
ENACTMENT
April11 2023
4
r
Mayor Nancy
ant
Town C(er
ry Jai e Banks
Rothesay Accommodations Levy -Iaw
Page 5
SCHEDULE A
PROPERTY NAME
CIVIC ADDRESS
PID
Villa Madonna
1 15 Villa Madonna Drive
00233189
Rothesay Netherwood School
40 College Hill Road
00097204