BILL 13

An Act to Amend the Local Governance Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 Subsection 10(1) of the Local Governance Act, chapter 18 of the Acts of New Brunswick, 2017, is amended by adding after paragraph (m) the following:

m.1a tourism accommodation levy;

2 The Act is amended by adding after section 19 the following:

By-laws respecting a tourism accommodation levy

19.1 A by-law of a local government made under paragraph 10(1)(m.1) is subject to section 101.1 and to any regulation made under section 101.2.

3 The Act is amended by adding after section 101 the following:

Tourism accommodation levy

101.1( 1) The following definitions apply in this section.

“guest” means a person who contracts for sleeping accommodation in a lodging establishment for a continuous period not exceeding 31 days. (client)

“lodging establishment” means any premises operated to provide, for remuneration, temporary sleeping accommodation for the travelling public or for the use of the public engaging in recreational activities, and includes campgrounds and trailer camps, but does not include mobile home parks. (établissement d’hébergement)

101.1( 2) A local government may, by by-law, impose a tourism accommodation levy to be paid by guests of lodging establishments within the territorial limits of the local government.

101.1( 3) A by-law shall

astate the rate of the levy or the amount of the levy payable, and

bstate the manner in which the levy is to be collected, including the designation of any persons or entities who are authorized or required to collect the levy as agents for the local government and the imposition of collection obligations on those persons or entities.

101.1( 4) A by-law may provide for

aexemptions from the levy,

bpenalties for failing to comply with the by-law,

cinterest on outstanding levies or penalties,

dthe assessment of outstanding levies, penalties and interest,

eaudit and inspection powers, and

fthe establishment and use of such enforcement measures as the local government considers appropriate if an amount assessed for outstanding levies, penalties or interest remains unpaid after it is due, including the creation and registration of liens.

101.1( 5) A local government is not authorized to impose a levy under this section on any persons and entities prescribed by regulation.

101.1( 6) The use of one or more enforcement measures established by a by-law under this section does not prevent a local government from using any other remedy available in law to enforce the payment of amounts owing under this section.

101.1( 7) If any levy, penalty or interest imposed pursuant to a by-law under this section remains unpaid after it is due, the local government may bring an action for the recovery of those amounts in any court in which a debt or money demand of a similar amount may be collected.

101.1( 8) A local government that imposes a levy shall use the proceeds of the levy collected for tourism promotion and development.

Regulations relating to the tourism accommodation levy

101.2 The Lieutenant-Governor in Council may make regulations

aprescribing conditions and restrictions with respect to the imposition of a tourism accommodation levy under a by-law referred to in section 101.1;

bgoverning the collection of a tourism accommodation levy imposed under a by-law referred to in section 101.1;

cprescribing, for the purposes of subsection 101.1(5), persons and entities who are not subject to a tourism accommodation levy imposed under a by-law referred to in section 101.1;

ddefining words or expressions used in but not defined in section 101.1.

Grants for tourism purposes

101.3( 1) A local government may, by resolution of council, make a grant, on the terms and conditions that are determined by council, to any organization formed for tourism promotion and development.

101.3( 2) A local government may make a grant under this section even though only a part of the local government or only some of its residents may benefit from the grant.

101.3( 3) When making or refusing to make a grant under this section, a local government may differentiate between potential recipients as to the making of the grant, the amount of the grant or any terms and conditions imposed on the grant.

CONSEQUENTIAL AMENDMENT

Regulation under the Local Governance Act

4 Subsection 4(1) of New Brunswick Regulation 2018-54 under the Local Governance Act is amended by adding after paragraph (a) the following:

a.1the following information with respect to grants totalling $500 or more that are made under section 101.3 of the Act by a local government: 

( i) the recipient of the grant,

( ii) the type of the grant,

( iii) the amount of the grant,

( iv) the terms and conditions imposed on the grant, and

( v) the purpose of the grant and the benefit to the local government in making the grant;