Skip to main content

In This Volume

216 (1) In all cases, all or part of the costs of a local area service may be recovered, in accordance with the establishing bylaw for the service, by means of either or both of

  • (a) a property value tax under Division 3 of this Part, which may be imposed on land, on improvements, or on both, and
  • (b) a parcel tax under Division 4 of this Part,
  • that are imposed only within the local service area.
  • (2) In the case of a business improvement area service, in addition to the taxes referred to in subsection (1), all or part of the costs of the service may be recovered by means of a tax, based on any factor set out in the establishing bylaw, that is imposed only within the business improvement area.
  • (3) A local service tax under subsection (1) or (2) in relation to a business improvement area
  • (a) may only be imposed on land or improvements, or both, that are
    • (i) used during the year to operate a business of a class specified in the bylaw, or
    • (ii) classified as Class 5 or 6 property class, and
  • (b) may have different rates for different classes of business, as those classes are established by the bylaw.
  • (4) Subject to this section, the other provisions of this Part apply in respect of a local service tax.
  • (5) Revenue from a local service tax may only be expended for the local area service in relation to which it is imposed.

2003-26-216, effective January 1, 2004 (B.C. Reg. 423/2003).