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The City of Winnipeg Amendment Act (2)

S.M. 1988-89, c. 25

Bill 40, 1st Session, 34th Legislature

The City of Winnipeg Amendment Act (2)

(Assented to December 20, 1988)

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

S.M. 1971, c. 105 amended

1           The City of Winnipeg Act is amended in the manner set out in this Act.

Subsection 20(1) rep. and sub.

2           Subsection 20(1) is repealed and the following is substituted:

Communities established

20(1)       The city shall be divided into six communities and each community shall be named by, and consist of the wards designated by, the Lieutenant Governor in Council on the recommendation of the minister

(a) following a report of The Winnipeg Wards Boundaries Commission, or

(b) on the application of council.

Community committees

20(1.1)     For each community established under subsection (1), there shall be a community committee composed of the councillors that represent the wards in the community.

Quorum for community committees

20(1.2)     The Lieutenant Governor in Council shall establish a quorum for each community committee.

Section 66.1 added

3           The Act is amended by adding the following after section 66:

Audit of grantees

66.1        The auditor may examine and audit the accounts of any person, institution or agency to which the city makes a financial contribution.

Subsection 68(1) amended

4           Subsection 68(1) is amended by striking out "accounts of expenditure of city moneys" and substituting "the accounts of the City and the expenditure of money".

Section 69 amended

5           Section 69 is amended

(a) by striking out "and" at the end of clause (c); and

(b) by adding the following after clause 69(d):

(e.1) money has been expended with due regard for economy and efficiency; and (e.2) satisfactory procedures have been established by the city to measure and report to council on the achievement of the objective set out in clause (e.l).

Section 70 amended

6           Section 70 is amended

(a) by striking out "and" at the end of clause (c); and

(b) by adding the following after clause 70(c):

(e.1) setting out cases where money was not expended in accordance with clause 69(e.1); (c.2) setting out cases where satisfactory procedures were not established in accordance with clause 69(e.2), whether or not the procedures were recommended by the auditor; and

Section 143.1 amended

7           Section 143.1 is amended by striking out "179" in clause (a) and substituting "176".

Sections 165-186 rep. and sub.

8           Sections 165 to 186 are repealed and the following is substituted:

Business Assessment Definitions

165         In this Part

"business" includes a trade, occupation, profession, calling, manufactory, art, venture, and the providing of goods and services; («entreprise»)

"premises" means land or building, or both, or any part thereof, and includes a store, office, warehouse, factory building, enclosure, yard or any space occupied or used by a person for the purpose of a business. («locaux commerciaux»)

All businesses to be assessed for tax

166         Subject to section 169, premises used by a person carrying on a business in the city, whether or not the person resides in the city, shall be assessed for a sum equal to the annual rental value of the premises, and the assessment shall be known as "business assessment" and the tax levied on the assessment shall be known as "business tax".

Annual rental value

167(1)      In this Act, "annual rental value" is deemed to include the cost of providing heat and other services necessary for comfortable use or occupancy, whether provided by the occupant or owner.

Basis of annual rental value

167(2)      In assessing annual rental value, the assessor shall take all factors into account so that as far as possible premises similar in size, suitability, advantage of location, and the like, shall be equally assessed so that all persons subject to business tax shall be assessed at a fair rental value of the premises occupied or used, based in general upon rents being paid for similar premises.

Determining annual rental value

167(3)      In fixing the annual rental value of any property under subsection (1), the assessor is not bound to determine the amount of the rent that the property would probably earn in any year but may fix that rental value in any reasonable manner that is fair and just to all other owners or occupiers of real property.

Validity of business assessment

167(4)      Notwithstanding any other provision of this Act, a business assessment of any property is not improperly made or fixed at an unreasonable, unjust, or improper amount where the business assessment bears a fair and just relation to the amounts at which other business premises in the city are assessed.

Sub-tenants and assessment

168(1)      Where the occupier of a premises sublets the whole or any portion thereof, the assessor may issue the assessment for the premises, or portion of the premises, to the occupier and the sub-tenant, or either of them.

Liability of owner for business tax

168(2)      A person is not exempt from business tax for any premises on the ground that the person is liable to taxation as the owner of the premises.

Partnerships

168(3)      In the case of a partnership subject to business tax, each person in the partnership is liable for the tax.

Specific exemptions

169(1)      A business assessment shall not be made for

(a) halls or other places used for social gatherings or activities by political, religious, friendly or other groups of people, including an incorporated charitable, fraternal, and social organization;

(b) boarding houses;

(c) hospitals; and

(d) theatrical performances or concerts by students of the University of Manitoba or any of its affiliated colleges, the University of Winnipeg, or a public or private school, as those terms are defined in The Education Administration Act.

Filling stations

169(2)      The business assessment for gasoline filling stations may be issued to the occupant or the person the sale of whose products is the principal business carried on by the occupant.

Advertising signs and billboards

169(3)      A business tax shall be paid by the owner of an advertising sign, billboard or other similar device, as described by by-law, in an amount prescribed by by-law, and the amount shall be based on the area of the face of each device.

Telephone companies

169(4)      A telephone company paying realty tax for property fixed or placed in a street and required by section 161 to be treated as land, is not subject to business tax for premises, or portions of them, used by the company for housing its telephone exchange and switching equipment.

Power companies

169(5)      A power company paying realty tax for property fixed or placed in a street and required by section 161 to be treated as land, is not subject to business tax for premises, or portions of them, used by the company solely for the generation, transformation or distribution of power or electricity.

Gas distribution system

169(6)      The premises of the owner of a gas distribution system assessed as personal property as provided in this Part are liable to assessment for business tax.

Cable TV service

169(7)      A person who furnishes television service within the city by means of, or partly by means of, cables, wires and other equipment or facilities is liable for the payment of a business tax to the city in each year equal to 1% of the gross revenue received by the person in the next preceding year from rentals, fees or charges for furnishing the service within the city.

Cables leased from Crown agency for TV

169(8)      Where a person furnishes television services in the city by means of, or partly by means of, cables, wires, and other equipment or facilities that are used under an agreement with, or permit from, a Crown agency, the person and the Crown agency are not liable to taxation for the cables, wires, equipment and facilities, or for their use.

Report of revenues

169(9)      A person who is liable for the payment of business tax to the city under subsection (7) shall file with the tax collector, on or before March 1 in each year, a return showing the gross revenue received in the preceding year from rentals, fees and charges for services furnished in the city.

Effect of cable tax

169(10)     The taxation imposed under subsection (7) is in lieu of business taxes payable to the city for any of the cables, wires, and other equipment or facilities that are leased from or used under an agreement with, or a permit from, the Crown agency, and the person liable for the business tax under subsection (7) is also liable for any business tax or property tax imposed for any premises occupied by the person for the purpose of the person's business.

Business tax rates

170(1)      The assessor shall assess annually the business premises of each person carrying on business in the city, and every such person shall in each year pay to the city a business tax based on the assessed annual rental value of the premises occupied or used by the person for the purpose of the business, at the rate prescribed by by-law.

Annual business tax rate by-law

170(2)      The city may by by-law prescribe the annual rate of business tax to be levied, but the rate shall not exceed 15% of the annual rental value of any premises.

Minimum business tax

170(3)      Notwithstanding subsection (2), the city may by by-law establish a minimum business tax for any business for which the assessor is unable to determine the annual rental value, owing to the nature of the occupancy, or for any other reason.

Roll prepared every three years

171(1)      At least once in each three consecutive years, the assessor shall make business assessments for business tax and enter the assessments in a roll, to be known as the "business assessment roll", that the assessor shall prepare annually, but a failure by the assessor to make the assessments and entries at least once in each three consecutive years does not invalidate, and is deemed never to have invalidated, the business assessment rolls of the city or any business tax roll based on it.

Form of roll

171(2)      The form of the business assessment and tax roll and the manner of storing it may be prescribed by by-law.

Premises occupied for part of year

172(1)      Where in any year, after the business assessment roll for the year is made, but before completion of the business tax roll, a person levied for business tax in respect of any premises has ceased to carry on business there, the tax collector in preparing the business tax roll shall charge the person a pro rata portion of the business tax, for the portion of the year in which the business was carried on.

Refund

172(2)      Where a person whose premises are assessed ceases to carry on business there, after the business tax roll for the current year is completed, the tax collector shall adjust the business tax on a pro rata basis, and collect the tax as adjusted, and where the taxes are paid, the taxpayer is entitled to a refund of the overpayment.

Business starting after new year

172(3)      The premises of a person who commences business on or after January 1 in any year, but before the completion of the business assessment roll for that year, may be assessed, and the roll shall show the annual rental value of the premises for a full year's occupancy, and also an amount representing the part of the annual rental value proportionate to the part of the year remaining after the date of commencement of business.

Tax calculation for part of year

172(4)      The business tax for the year for premises under subsection (3) shall be calculated on the proportionate assessment, with the tax rate prescribed by by-law made under subsection 170(2) being applied to the value of the proportionate assessment.

Licence in Lieu of Business Tax Exemption where licence issued

173(1)       No business assessment shall be made or business tax levied for any business in a year during which, or a part of which, the business is licensed in lieu of business tax, but this exemption applies only to the premises for which the licence is issued.

Licence where no business tax levied

173(2)      A person who occupies premises for the whole or any part of a year for the purpose of carrying on a business for which a business tax may be levied, and who is not levied for business tax in respect of the premises for the period, is subject to licence by the city and, on written notice to the person by the inspector of licences, the person shall, within a time that is prescribed by by-law, pay to the city a licence fee based on the annual rental value of the premises, as determined by the assessor, and computed by applying the rate specified by by-law for business tax to the annual rental value, and where the period of occupancy is less than a year the licence fee shall be reduced proportionately.

Penalty for licence arrears

173(3)      A person who is subject to licence under subsection (2) for premises occupied in any year and who does not pay the licence fee, within the time prescribed by by-law, after receiving notice is liable to the penalty established under section 227 (penalty for tax arrears).

Right of appeal

173(4)      A person who is subject to licence under subsection (2) may appeal the rental value on which the licence fee is based to the board of revision, within 20 days of the giving or mailing of written notice of the rental value fixed by the assessor.

Notice of appeal and hearing

173(5)      An appeal under subsection (4) shall be in writing, and shall state the grounds of the appeal and describe the business property, and the appeal shall be heard according to the rules of procedure that apply to appeals from assessments as set out in Part IV of The Municipal Assessment Act, with such modifications as the circumstances require.

Decision and written reasons

173(6)      The decision of the board on the appeal shall be mailed to all parties to the appeal together with written reasons for the decision.

Appeal from board

173(7)      The provisions of Part IV (Revision of Assessment) of The Municipal Assessment Act relating to appeals from the board of revision apply, with such modifications as the circumstances require, to decisions of the board under this section.

Payment or refund

173(8)      Where on appeal, the rental value of premises is changed so as to alter the amount of the licence fee, the fee shall be adjusted, and any increase shall be paid forthwith to the city, and any decrease refunded by the city.

Collection of licence fee

173(9)      The inspector of licences has the same powers for, and there shall be the same priority in, collecting the licence fees payable under subsection (2) as the tax collector has in collecting, and as exists for, business tax.

Information for Assessor, and Inspection by Assessor Information to be given to assessor

174(1)      Every person or agent of a person whose premises are assessed, and every person or agent of a person whose name appeared on the last revised realty or business assessment rolls shall give to the assessor, in writing over the signature of the person or agent, if required, all information available to the person with respect to rents paid or agreed to be paid, sale prices, terms and covenants in leases, construction costs, including the cost of alterations or repairs, insurance premiums or other operating or maintenance costs, or any other information necessary to enable the assessor to assess the value of any property or the annual rental value of any premises owned or occupied by the person, or shown on the rolls as owned or occupied by the person.

Builders to give information

174(2)      Every architect, contractor or builder who performs or supervises construction, alteration or repairs on any land, or the agent of such person, shall give the assessor all information available to the person with respect to the cost of the work, and the information shall be in writing over the signature of the person or agent, where the assessor requests it in that form.

Further information

174(3)      Every person, or an agent of a person, whose premises are assessed shall give to the assessor any further information as to the person or the land or premises owned or occupied by the person that the assessor may require for the purpose of preparing the realty assessment roll or the business assessment roll, and the information shall be in writing over the signature of the person or agent, where the assessor requests it in that form.

Offence and penalty

174(4)      Any person who fails to deliver to the assessor a written statement required by the assessor under this Part, within one week after being required by the assessor in writing to do so, is guilty of an offence and liable, for each day the statement is not delivered, to a penalty prescribed by by-law.

Assessor not bound by statements

175         The assessor is not bound by a statement given under section 174, and shall make the assessments for the properties that the assessor considers just and right, subject to the exemptions provided by by-law or statute.

Assessor may inspect premises.

176         For the purpose of making assessments and carrying out the other duties of the assessor, an assessor may, with the consent of the owner or occupier, enter and inspect any premises.

Realty and Business Assessment Rolls Completed rolls subject to revision

177         The realty assessment roll and the business assessment roll for any year shall be completed as early in the year as the assessor considers practicable, and each roll is subject to revision in accordance with the provisions of Part IV of The Municipal Assessment Act.

Certification of rolls

178         On completion of each of the assessment rolls, the assessor shall attach a certificate signed by the assessor and sworn or affirmed before a justice of the peace, a commissioner for oaths or the clerk, in the following form:

I (name) do swear (or declare, or affirm) that, to the best of my knowledge and belief, the attached assessment roll is correct, and that I have given and sent the notices required by law, and that the date of mailing the notices is correctly stated in the roll. So help me God. (The last four words are omitted where the party affirms).

and the assessor shall then notify the council and the board of revision in writing that the roll is complete.

Notice of new or increased assessment

179         Where the assessment for any property or an assessment for business tax is in any year increased from the previous year, or is a new assessment, the assessor shall send by mail, or leave with the owner or occupier, or an agent of the owner or occupier, a notice of assessment stating in a summary form the reason for the increase.

Consolidation is not new assessment

180         Where in any year, two or more parcels of land owned by one person but previously assessed separately are consolidated and assessed at a sum equal to or less than the total of the separate assessments for the parcels in the previous year, the consolidated assessment is not a new assessment within the meaning of section 179.

Assessor to enter date of notice

181         The assessor shall enter in the assessment rolls the date on which each notice of assessment is mailed or delivered.

Defects do not invalidate assessments

182         An assessment shown on either of the assessment rolls is not invalidated by a defect or error committed in the assessment or any other part of the roll, or by an error in, or a failure to mail, deliver or publish any notice.

Inspection of assessment rolls

183         The completed assessment rolls for the current year and for the two previous years shall be open to inspection by any person, on application at reasonable times.

Information for previous years

184         Where information relating to the assessment or taxes is required for other years, application shall be made to the tax collector and the fees for a search paid before the information is given.

Other remedies not affected

185         Nothing in this Part affects a remedy provided by law against the assessor for any neglect or breach of duty.

Revision of assessment rolls

186         Parts III (Board of Revision) and IV (Revision of Assessment) of The Municipal Assessment Act apply to The City of Winnipeg.

Subsection 222(1) rep. and sub.

9           Subsection 222(1) is repealed and the following is substituted:

Business tax is debt due to city

222(1)      After completion of the business assessment roll, the tax collector shall prepare a business tax roll, which shall contain the amount of taxes chargeable, at the rate prescribed by a by-law passed under subsection 170(2), on each assessment, and the amount chargeable is a debt due to the city by the party whose premises are assessed.

Section 459 amended

10          Section 459 is amended by striking out the words following clause (c) and substituting the following:

is guilty of an offence and liable to a fine not exceeding $5,000. in the case of a corporation or, in the case of an individual, to a fine not exceeding $1,000 or to imprisonment for a term not exceeding six months, or both, and the person is also liable to the city for any damage done by the person.

Subsection 532(3) amended

11          Subsection 532(3) is amended by striking out the words "and can be found within the city".

Section 560 amended

12          Section 560 is amended by striking out the words following clause (c) and substituting the following:

is guilty of an offence and liable to a fine not exceeding $5,000. in the case of a corporation or, in the case of an individual, to a fine not exceeding $1,000 or to imprisonment for a term not exceeding six months, or both, and the person is also liable to the city for any damage done by the person.

Section 561 amended

13          Section 561 is amended by striking out the words following clause (d) and substituting the following:

is guilty of an offence and liable to a fine not exceeding $5,000. in the case of a corporation or, in the case of an individual, to a fine not exceeding $1,000 or to imprisonment for a term not exceeding six months, or both, and the person is also liable to the city for any damage done by the person.

Transitional: tax system continues until new by-law

14           Notwithstanding the deletion of the classes and rates of business taxation from the Act, the latest revised business assessment and tax rolls of the city and the classes and rates applicable thereto, as formerly specified in the Act, remain in full force and effect until superseded by a by-law of the city, as provided in subsection 170(2), and until such a by-law is enacted, all former provisions of the Act relating to the manner of classification and assessment of business premises for business tax purposes, and the establishment of a minimum business tax, continue in full force and effect.

Commencement of Act

15          This Act comes into force on a day fixed by proclamation.