BILL 3
An Act to Amend the
Liquor Control Act
Her Majesty, by and with the advice and
consent of the Legislative Assembly of New Brunswick, enacts as follows:
1 The
Liquor Control Act, chapter L-10 of the Revised Statutes, 1973, is
amended by adding after Part III the following:
PART III.1
TAX
Tax
131.3(1) In this section
“licensee” means the person
named as the licensee in any of the following licences at any time
after February 28, 1998, and before February 27, 2004: (titulaire d’une licence)
(a) a lounge licence;
(b) a dining-room licence;
(c) a special facility licence;
(d) a club licence;
(e) a catering licence;
(f) a special events licence; or
(g) an in-house brewery licence;
“permittee” means the
person named as the permittee in a special occasion (resale) permit
at any time after February 28, 1998, and before February 27, 2004; (titulaire d’un permis)
“Province” means Her Majesty
the Queen in right of the Province of New Brunswick; (province)
“purchaser” means any person
who, within New Brunswick, at any time after February 28, 1998, and
before February 27, 2004, (acheteur)
(a) purchased liquor for his or her
own use or consumption or for the use or consumption by other persons
at his or her expense, or
(b) purchased liquor on behalf of or
as an agent for a principal who was acquiring such liquor for use
or consumption by the principal or by other persons at the expense
of the principal.
131.3(2) Every purchaser shall pay to the Province for the purpose of
raising revenue for Provincial purposes a tax in respect of the use
or consumption of all liquor purchased by him or her in the licensed
premises of a licensee or permittee at any time after February 28,
1998, and before February 27, 2004, computed at the rate of 5% of
the purchase price.
131.3(3) The tax shall be in addition to every other tax paid by the purchaser
in respect of the purchase of the liquor.
131.3(4) A purchaser shall be deemed to have paid the tax at the time
he or she purchased the liquor.
131.3(5) At any time after February 28, 1998, and before February 27,
2004, a licensee or permittee shall be deemed to have been an agent
of the Province for the purpose of collecting the tax and shall be
deemed to have collected the tax from the purchaser at the time the
purchaser purchased the liquor and to have remitted the tax to the
Province.
131.3(6) No allowance or commission is payable
to licensees or permittees for their services in collecting and remitting
the tax.
131.3(7) Where, at any time after February 28,
1998, and before February 27, 2004, money was collected or purported
to have been collected as user charges pursuant to New Brunswick Regulation
89-167 under this Act, the money shall by this section be conclusively
deemed to have been collected and retained by the Province, without
compensation, as payment for the tax notwithstanding any judgment
obtained by any person for recovery of any of the money, whether the
judgment is obtained before, on or after the enactment of this section.
131.3(8) The Taxpayer Protection Act does not apply to the tax imposed under this section.
REPEAL
2 Section
5 of New Brunswick Regulation 89-167 under the Liquor Control Act
is repealed.
COMMENCEMENT
3 Section 1 of this Act shall be deemed to
have come into force on March 1, 1998, and is retroactive to the extent
necessary to give it effect on and after that date.