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Third Session, Thirty-Eighth Legislature

This version is based on the printed bill that was distributed in the Legislature after First Reading.   It is not the official version.   If accuracy is critical, you can obtain a copy of the printed bill from Statutory Publications.

Bill 4

THE CITY OF WINNIPEG CHARTER AMENDMENT ACT (DIFFERENTIAL BUSINESS TAX RATES)


Explanatory Note

(Assented to                                         )

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

S.M. 2002, c. 39, amended

1           The City of Winnipeg Charter is amended by this Act.

2           Clause 334(1)(b) is replaced with the following:

(b) rates of business tax for the year, as provided for in section 334.1, which must not be more than 15% of the business assessment of any premises; and

3           The following is added after section 334:

Establishing classes for purposes of business tax

334.1(1)    Council may by by-law create classes of premises assessed for business assessment.  Classes may be differentiated in any way and on any basis that council considers appropriate.

Different rates for different classes

334.1(2)    The business tax rate set and imposed under clause 334(1)(b) may be different for each class established under subsection (1).

Corrections — business tax rate

334.1(3)    If, after sending out a tax notice respecting a business premises, the city discovers an error or omission relating to the business tax rate set under clause 334(1)(b), the tax collector

(a) must, if correcting the error or omission would result in a decrease in the taxes imposed in respect of the premises, correct the tax rolls for the year and send an amended tax notice, by ordinary mail, to the person in whose name the premises is assessed; and

(b) may, if correcting the error or omission would result in an increase in the taxes imposed in respect of the premises, correct the tax rolls for the year and send a supplementary tax notice, by ordinary mail, to the person in whose name the premises is assessed.

Provisions that apply to corrections

334.1(4)    With necessary changes,

(a) subsection 340(3) (refunds) applies to an amended tax notice under clause (3)(a); and

(b) subsections 341(2) (tax rates) and (4) (owner's liability) apply to a supplementary tax notice under clause (3)(b).

Appeal

334.1(5)    A person in whose name a premises is assessed may, in accordance with section 189 (appeals),

appeal either or both of the following to a hearing body designated by council:

(a) a determination as to which class established under subsection (1) the premises belongs in;

(b) a correction made under subsection (3).

Coming into force

4           This Act comes into force on January 1, 2005.

Explanatory Note

This Bill enables The City of Winnipeg to divide business premises into different classes, and tax the classes at different rates.