2004 Legislative Session: 5th Session, 37th Parliament
THIRD READING


The following electronic version is for informational purposes only.
The printed version remains the official version.


Certified correct as passed Third Reading on the 26th day of April, 2004
Ian D. Izard, Q.C., Law Clerk


HONOURABLE JOHN LES
MINISTER OF SMALL BUSINESS AND
ECONOMIC DEVELOPMENT

BILL 14 -- 2004

VANCOUVER TOURISM LEVY ENABLING ACT

Contents

Section

1 

Definitions

2 

 Levy may be established

3 

Business plans

4 

Levy may be prescribed

5 

Exemption from levy

6 

Refund

7 

Tourism Development Fund

8 

Uses to which levy revenues may be put

9 

Accountability

10 

Retention of records and information

11 

Administration of Tourism Development Fund

12 

Remedy

13 

Power to make regulations

14 

Commencement

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

Definitions

1 In this Act:

"business plan" means a business plan of Tourism Vancouver referred to in section 3;

"levy" means a levy prescribed under section 4;

"levy revenue" means, in relation to a levy, the money paid to Tourism Vancouver in respect of the levy, and includes any interest or other income earned on that money whether as a result of an investment under section 8 (c) or otherwise;

"Lower Mainland tourism business" means an entity that

(a) conducts business or a trade or profession in the Greater Vancouver Regional District other than in the City of Vancouver, and

(b) is involved in the tourism and convention industry;

"tourism and convention industry" means the industry that is engaged in

(a) providing goods or services to tourists,

(b) promoting or servicing the tourism industry, or

(c) providing goods or services to persons attending conventions,

and includes, without limitation, entities providing accommodation, transportation services, tours, attractions, sightseeing, retail goods, tourism industry services, visitor services, arts and culture, festivals and events, meetings, incentive and group services and food and beverages;

"tourism business" means a Lower Mainland tourism business or a Vancouver tourism business;

"Tourism Vancouver" means the Greater Vancouver Convention and Visitors Bureau, a society incorporated under the Societies Act;

"Vancouver tourism business" means an entity that

(a) conducts business or a trade or profession in the City of Vancouver, and

(b) is involved in the tourism and convention industry.

Levy may be established

2 The Lieutenant Governor in Council may prescribe, under section 4, one or more levies to be paid by tourism businesses.

Business plans

3 (1) Tourism Vancouver must annually prepare a business plan, prepared to industry standards, for the 3 year period following the issuance of the business plan, and must

(a) provide a copy of the business plan to the minister before the beginning of the period to which the business plan applies, and

(b) publish that business plan in a manner that can reasonably be expected to bring the business plan to the attention of the public.

(2) The Lieutenant Governor in Council may prescribe a levy, under section 4, if Tourism Vancouver has proposed, in a business plan, that the levy be paid by the Vancouver tourism businesses that are members of a specified class of tourism businesses.

(3) Lower Mainland tourism businesses that are members of the class of tourism businesses referred to in subsection (2) may agree to participate in the levy proposed for that class.

(4) Tourism Vancouver may amend its business plan from time to time and must promptly provide a copy of that amendment to the minister.

Levy may be prescribed

4 (1) The Lieutenant Governor in Council may, by regulation, require the following tourism businesses to pay a levy to Tourism Vancouver at the time and in the manner specified in the regulation:

(a) the Vancouver tourism businesses that are members of a specified class of tourism businesses may be required under this section to pay the levy if Tourism Vancouver advises the Lieutenant Governor in Council that the Vancouver tourism businesses that are included in the class have agreed, by a democratic process, to support the levy;

(b) named Lower Mainland tourism businesses that are members of the class of tourism business referred to in paragraph (a) may be required under this section to pay the levy if Tourism Vancouver advises the Lieutenant Governor in Council that those named tourism businesses have agreed to support the proposed levy.

(2) The Lieutenant Governor in Council may make different regulations under subsection (1) for different classes of tourism businesses.

Exemption from levy

5 (1) An entity from which payment of a levy is required under this Act may apply to Tourism Vancouver for an exemption from that levy.

(2) If an exemption is granted on an application made under subsection (1), the applicant is exempt from the obligation to pay that levy for the period, if any, and on the terms and conditions, if any, specified in the exemption.

Refund

6 (1) An entity that has paid a levy may apply to Tourism Vancouver, within 90 days after paying the levy, to have the levy refunded.

(2) On receiving an application in compliance with subsection (1), Tourism Vancouver must refund the levy to the applicant if Tourism Vancouver is satisfied that

(a) the entity is not, or ought not to have been included as, a member of the class to which the levy applied,

(b) the entity has been exempted from the levy, or

(c) the levy was otherwise paid in error.

Tourism Development Fund

7 (1) Tourism Vancouver is responsible for the collection of the levies.

(2) Tourism Vancouver must establish and maintain a separate fund, to be known as the Tourism Development Fund, and must deposit all of the levy revenues into that fund.

(3) Tourism Vancouver is responsible for

(a) the management, administration and control of the Tourism Development Fund, and

(b) all expenses incurred in the collection of the levies and in the management, administration and control of the Tourism Development Fund.

(4) Tourism Vancouver must prepare, in relation to the Tourism Development Fund, records respecting particulars of the levy revenues and their investment and disposal.

Uses to which levy revenues may be put

8 Tourism Vancouver must make use of a levy revenue as follows:

(a) Tourism Vancouver may use the levy revenue in the manner proposed in its business plan;

(b) Tourism Vancouver may use any amount of the levy revenue that is not required for the purposes referred to in paragraph (a) to pay any refunds payable under section 6 and to pay expenses incurred in the collection of the levy and in the management, administration and control of the Tourism Development Fund;

(c) Tourism Vancouver may invest any amount of the levy revenue that is not required for the purposes referred to in paragraphs (a) and (b) in investments that a prudent investor would make and in no other investments.

Accountability

9 (1) Tourism Vancouver must

(a) within 6 months after the end of its fiscal year, prepare an annual report on the Tourism Development Fund, and

(b) provide a copy of that annual report in any manner, including, without limitation, electronically, that Tourism Vancouver considers appropriate

(i) to any tourism business that is required under this Act to pay a levy, and

(ii) to any person who requests a copy.

(2) The annual report must

(a) compare actual results for the preceding fiscal year with the expected results identified in the business plan for that fiscal year, and

(b) include audited financial statements in relation to the Tourism Development Fund for that fiscal year, prepared in accordance with generally accepted accounting principles.

Retention of records and information

10 Tourism Vancouver must retain the records relating to each levy and to the Tourism Development Fund that are required for the purposes of the audits referred to in section 9 (2) (b).

Administration of Tourism Development Fund

11 Tourism Vancouver may retain other entities to perform any or all of its obligations under sections 7, 8 (c), 9 and 10.

Remedy

12 An amount that must be paid under this Act by a tourism business to Tourism Vancouver may be recovered as a debt owing to Tourism Vancouver, or Tourism Vancouver may deduct it from other money owed by Tourism Vancouver to the tourism business.

Power to make regulations

13 (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations respecting levies.

Commencement

14 This Act comes into force by regulation of the Lieutenant Governor in Council.


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