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S.M. 1991-92, c. 52
Bill 35, 2nd Session, 35th Legislature
The City of Winnipeg Amendment Act (2)
(Assented to December 17, 1991)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
The City of Winnipeg Act is amended by this Act.
The purpose of this Act is to authorize retroactively the business assessment, levy and collection of business tax by The City of Winnipeg for the 1991 taxation year and to provide the city with a method of business assessment, levy and collection of business tax until the 1993 taxation year or until a by-law is passed under subsection 180(2) of The City of Winnipeg Act, whichever first occurs.
Subsection 180(4) is repealed.
The following is added after section 180:
Notwithstanding the provisions of this Act and the repeal of provisions respecting business assessment and business tax by The City of Winnipeg Amendment Act (2), S.M. 1988-89, chapter 25, the provisions set out in Schedule D to this Act, together with the general statute law and other law governing aspects of business assessment and business tax, apply to the business assessment, and the levy and collection of business tax by The City of Winnipeg until the 1993 taxation year or until a by-law is enacted under subsection 180(2), whichever first occurs.
Regulations respecting Schedule D
Where in the opinion of the Lieutenant Governor in Council Schedule D does not provide, or does not adequately provide, for any matter that in the opinion of the Lieutenant Governor in Council is required to achieve the purpose of the Act by which this section is enacted, the Lieutenant Governor in Council may by regulation amend or repeal provisions in Schedule D, or enact new provisions in Schedule D, in order to provide for the matter.
Without limiting the generality of subsection (2), the Lieutenant Governor in Council may, to achieve the purpose of the Act by which this section is enacted, make regulations
(a) notwithstanding any definition in this Act, defining a word or expression for the purpose of Schedule D;
(b) respecting cases and circumstances for which no provision or no adequate provision is made in Schedule D;
(c) for the purpose of Schedule D, providing for the application of such provisions of this Act or any other Act not otherwise applicable as the Lieutenant Governor in Council considers necessary or advisable; and
(d) respecting any matter the Lieutenant Governor in Council considers necessary or advisable.
A regulation made under this section may be made retroactive to a date not earlier than January1,1991.
The following is added after Schedule C:
SCHEDULE D
BUSINESS ASSESSMENT AND BUSINESS TAX
Definitions
1 In this Schedule,
"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»)
Person assessable for business tax
Except as provided in sections 4 and 6 every person carrying on a business in the city, whether or not he or she resides therein, shall be assessed for a sum equal to the annual rental value of the premises which he or she occupies in carrying on, or uses for the purpose of, the business, or uses in any way excepting solely for residential purposes, and the assessment shall be known as "business tax".
The word "person" used in this section has the meaning assigned to it in section 1 of the Act, notwithstanding anything to the contrary that might be otherwise inferred from the use of the terms "resides" and "residential purposes" in subsection (1).
Annual rental value, for the purpose of this Schedule, shall be deemed to include the cost of providing heat and other services necessary for comfortable use or occupancy, whether provided by the occupant or owner.
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; the intent and purpose of this section is 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 actually paid for similar premises.
Methods of determining rental value
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 the assessor 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
Notwithstanding any other provision herein, a business assessment of any property shall not be deemed to have been improperly made or fixed at an unreasonable, unjust or improper amount if the amount at which the property is assessed bears a fair and just relation to the amounts at which other business premises in the city are assessed.
The business assessment in respect of gasoline filling stations may be against either the occupant thereof or the person the sale of whose products is the principal business carried on by the occupant.
Method of assessing in certain areas
In assessing any premises in respect of the use or occupancy thereof for the purpose of maintaining or operating advertising signs, bill boards and other similar devices, the annual rental value of the premises shall be deemed to be an amount based on the following rates according to the area of the face of each sign or board:
(a) poster panels: $0.10 per sq. ft.;
(b) painted panels: $0.16 per sq. ft.;
(c) electrically-operated self-illuminated signs: $0.50 per sq. ft.
All partners liable for business tax
In the case of a partnership subject to business tax, each individual in the partnership shall be liable for the tax.
No business assessment or business tax shall be made or levied in respect of any business in a year during which, or a part of which, the business is licensed by the city, but this exemption shall apply only to the premises in respect of which the licence is issued.
The businesses exempted, as provided in subsection (1), are the keeping or operating of
(a) public halls;
(b) places used for public meetings only;
(c) halls or places of meeting for political, friendly, or other societies or bodies of people;
(d) boarding houses;
(e) hospitals;
(f) dance halls, operated by religious, charitable, fraternal, or bona fide social organizations; and
(g) theatrical performances or concerts by students of a public or private school recognized by the Minister of Education or the University of Manitoba or any of its affiliated colleges, or the University of Winnipeg.
Exemption of certain facilities of utility companies
None of the companies paying realty tax in respect of property fixed or placed in a street shall be assessed for business tax in respect of premises or portions thereof used by it for the housing of its telephone exchange, switching equipment or premises used by it solely for the generation, transformation or distribution of power or electricity; but all such companies are liable to assessment for business tax for the offices and other premises occupied by them.
Premises of gas transmission line owner liable to assessment
The owner of a gas distribution system assessed as personal property as provided in this Schedule is liable to assessment for business tax for any premises occupied by him or her for the purpose of that business.
Exemption from business tax in certain cases where licence fee paid
No assessment for business tax shall be made in any year in respect of space used exclusively for the storage of a taxicab, or a truck or dray kept for hire or the stabling of a horse or team kept for hire, for which a licence fee has been paid to the city for a period covering the whole or part of the year.
No person shall be exempt from assessment for business tax in respect of any premises on the ground that he or she is the owner of the premises and liable to taxation as such.
Taxation of cable T.V. service
Every person who furnishes television service within the city by means of, or partly by means of, cables, wires and other equipment or facilities, or any of them, shall be deemed to be carrying on business in the city and is liable for the payment of a business tax to the city in each year equal to 1% of the gross revenue he or she received in the next preceding year from rentals, fees or charges for furnishing the service within the city.
Cables leased from Crown agency for T.V. service
Without restricting the generality of any exemption from taxation that applies to any property of a Crown agency, where a person furnishes television services within the city by means of, or partly by means of, cables, wires and other equipment or facilities, or any of them, that are leased from or used under agreement with, or permit from, a Crown agency,
(a) neither the cables, wires, equipment and facilities, nor any of them, are or is liable to assessment for taxation purposes, either in the name of the person or of the Crown agency; and
(b) neither the person nor the Crown agency is liable to taxation in respect of the cables, wires, equipment and facilities, or any of them, or in respect of the use thereof as aforesaid.
On or before the first day of March in each year, every person who is liable for the payment of business tax to the city under subsection (2) shall file with the assessor a return showing the gross revenue received in the preceding year from rentals, fees and charges for services furnished in the city.
Tax under subsection (2) in lieu of other taxes
The taxation imposed under subsection (2) payable to the city is in lieu of business taxes payable to the city by the person liable therefor in respect of any of the cables, wires and other equipment or facilities that are leased from or used under agreement with or permit from the Crown agency; but the person liable for the business tax under subsection (2) is also liable for any business tax or property tax imposed in respect of any premises occupied by him or her for the purpose of the business.
For the purpose of levying the business tax, the assessor shall classify in accordance with the classifications hereinafter set forth, the business of each person carrying on business in any premises in the city, according to the principal business carried on by him or her therein, 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 him or her for the purpose of the business and at the rate per cent of the value as is applicable to the class in which such business falls, as shown on the business assessment roll; the rates within each class varying according to the assessment where hereinafter indicated.
Classes and rates of business tax
Subject to subsection (3), the said classes and the respective rates applicable thereto shall be as follows:
| A. | Retail Merchants, including Bakeries (no daily delivery) and retail dealers in Automobiles and Trucks, Auto Accessories, Aeroplanes, Antiques, |
| Beekeepers' Supplies, Builders' Supplies, Books and Paintings, Boots and Shoes, | |
| Candies, Cigars, Costumes, Clothing, Coffee, Carpets, Cosmetics, | |
| Dairy Supplies, Drugs, Dry Goods, Diamonds, | |
| Electrical Supplies, Eggs, | |
| Farm Products, Fruit, Flowers, Fuel, Flour and Feed, Fish, Furriers' Supplies, Furs, | |
| Groceries, Gramophones, Glass, | |
| Hardware, Hats, Harness and Saddlery, | |
| Ice, Ice Cream, | |
| Jewelry, | |
| Lumber, | |
| Meats, millinery, Monuments, Machinery (new or second hand), Musical Instruments, Magazines, | |
| Office Supplies, | |
| Paints, Pastries, Precious Metal Products, Poultry, | |
| Radios, Rugs, | |
| Stationery, Surgical Supplies, Seeds, Sporting Goods, Soap, Salvage, Stamps, Stocks, Soft Drinks, Second Hand Goods, | |
| Tea, Tobaccos, Tires, Theatrical Equipment, Typewriters, Typewriter Supplies, | |
| Wall Paper, Waste Paper, or any other article or commodity not particularly enumerated in any other class; | |
| Pawnbroker, | |
| Proprietor or conductor of a restaurant (which term wherever used herein includes café, tea room and cabaret), but not including any person, firm, partnership, corporation or company described in any of the classes B to N. |
| (1) | Assessment $0 to $500.: | 6% |
| (2) | Assessment $501 to $1,000.: | 7% |
| (3) | Assessment $1,001 to $2,000.: | 8½% |
| (4) | Assessment $2,001 to $20,000.: | 10% |
| (5) | Assessment $20,001 to $100,000.: | 12½% |
| (6) | Assessment $100,001. and over: | 14½% |
But in all cases where there are two or more premises under one general management in which businesses in Class A are conducted (or any business in another class if ancillary to a business in Class A) the various assessments of the rental values of the premises shall be totalled and the rate for business tax in respect of the premises or any of them shall be the rate in the above table applicable to the totalled assessment.
Provided further that in each case where a restaurant or a part of a restaurant is licensed to sell beer, wine or liquor under The Liquor Control Act, the business assessment of the licensed premises shall, in addition to the rate in the above table applicable to the restaurant assessment, be subject to the applicable rate as follows:
| Additional Percentage Rate | |
| Premises with Restaurant serving beer and wine: | 1 |
| Restaurant serving beer and wine, and Beverage Room Licence: | 1.5 |
| Dining Room Liquor Licence: | 1.5 |
| Dining Room Liquor Licence and Cocktail Lounge Licence: | 2 |
| Cabaret Licence: | 2.5 |
Provided that, notwithstanding anything hereinbefore contained, these additional rates do not apply to licensed premises operated by the proprietor of a hotel as part of the hotel.
Provided further that where different parts of a restaurant are licensed for different purposes under The Liquor Control Act the highest additional rate specified for any such part shall be applicable to all licensed premises in the restaurant.
| B. | Auto Wrecker, |
| Barber, Bottle Washer, Boat Builder, Blacksmith, Bottler and Packer, | |
| Commercial Artist, Costumer, Chicken Killer, Cabinetmaker, Carpenter, Caterer, | |
| Diamond Setter, Disinfecter, Dressmaker, | |
| Electrician, Egg Candler, Embroiderer, | |
| Furnace Installer, Furniture Polisher, Floor Scraper, | |
| Gunsmith, Glazier, | |
| Harness maker, Horseshoer, Hat Cleaner, Hemstitcher, Herbalist, Hairdresser, | |
| Iron Worker, | |
| Janitor or Building Maintenance Service, Junk Dealer, | |
| Linotyper, Locksmith, Landscape Gardener, | |
| Machinist, Market Gardener, Mushroom Grower, Manicurist, Masseur, | |
| Piano Tuner, Plumber, Plasterer, Picture Framer, Painter, Photographer, Photo Engraver, | |
| Repairer of any article, Rug and Carpet Cleaner, | |
| Stonecutter, Silver Plater, Soap Stamper, Shoe Shiner, Stamp Maker, Sausage Maker, | |
| Tattoo Artist, Tailor, Tile Setter, Tinsmith, Tool Sharpener, Tire Retreader, | |
| Upholsterer, Upholstery Cleaner, | |
| Vulcanizer, Violin Maker, | |
| Window Cleaner, Woodworker, Welder, Watchmaker; | |
| Proprietor or Conductor of
Auto Storage, Baths, Beauty Parlor, Chicken Hatchery, Chicken Ranch, Clean Towel Supply, Cartage, Feed Stable, Greenhouse, Kennel, Lending Library, Light Delivery and Messenger Service, Livery Stable, Public Parking lot or building including any premises ancillary to a retail or other business if open throughout the day for public parking, Storage Yard, Service Garage, Storage Garage, Taxi Stand, Trade Association: |
| (1) | Assessment $0 to $500.: | 6% |
| (2) | Assessment $501. to $1,000.: | 7½% |
| (3) | Assessment $1,001. to $2,000.: | 9% |
| (4) | Assessment $2,001. and over: | 10% |
| C. | Art Teacher, |
| Dancing Teacher, Drama Teacher, | |
| Elocution Teacher, | |
| Music Teacher, | |
| Sports Instructor, | |
| Voice Specialist, | |
| Proprietor or Conductor of
Auto Driving School, Beauty Parlor School, Dressmaking School, Golfing School, Sports Instructor, Kindergarten, Private School, Radio School, Riding Academy and School, Trade School, Welding School: |
| (1) | Assessment $0 to $500.: | 6% |
| (2) | Assessment $501. to $1,000.: | 7½% |
| (3) | Assessment $1,001. to $2,000.: | 9% |
| (4) | Assessment $2,001. and over: | 10% |
| D. | Auctioneer, Analytical Chemist, |
| Building Mover, Building Wrecker, Builder (General), Bailiff, Boarding Car Contractor, Building Sub-Contractor, | |
| Contractor (General), Contractor (General Building), | |
| Dietitian, | |
| Engraver, | |
| Home Recording Service, | |
| Multigrapher, | |
| Public Stenographer, | |
| Sewer Contractor, Supervisor, | |
| Telephone Answering Service, Translator, Tombstone Designer, | |
| Undertaker, | |
| Well Driller, | |
| Proprietor or Conductor of
Auction Mart, Auto Livery, Babysitting Agency, Bus Terminal, Correspondence School, Dry Storage, Grain Elevator and Storage, Radio Broadcasting Station, Taxicab Business: |
| (1) | Assessment $0 to $750.: | 7½% |
| (2) | Assessment $751. to $1,500.: | 9% |
| (3) | Assessment $1,501. and over: | 10% |
| E. | Advertising Agent, |
| Building Manager, Business Consultant, | |
| Commission Agent, Collection Agent, | |
| Detective Agent, | |
| Employment Agent, Estate Agent, | |
| Financial Agent, Freight Agent, | |
| Inventor's Agent, Investment Agent, Insurance Agent, Insurance Adjustor, Insurance Investigator, | |
| Lumber Agent, | |
| Publisher's Agent, Publicity Agent, Purchasing Agent, | |
| Real Estate Agent, Rental Agent, | |
| Sign Writer, | |
| Theatre Booking Agent, Telegraph Agent, Ticket or Transportation Agent, | |
| Vessel Broker, | |
| Proprietor or Conductor of
Advertising Signs or Boards, Commercial Advertising, Escort Bureau, Fire Alarm Service, Mail Advertising, Mercantile Agency, Publisher's Sales Agency: |
| (1) | Assessment $0 to $500.: | 7½% |
| (2) | Assessment $501. to $1,500.: | 9% |
| (3) | Assessment $1,501. and over: | 10% |
| F. | Architect, Auditor, Assignee, Receiver or Liquidator, Aurist, Appraiser, Accountant, Barrister, |
| Consulting Engineer, Concert Promoter, Conveyancer, Chiropractor, Chiropodist, Customs Broker, Customs Attorney, Christian Science Practitioner, | |
| Dentist, Dental Mechanic, Dermatologist, | |
| Electrical Engineer, Electro-Thereapeutist, | |
| Highway Engineer, | |
| Mining Engineer, Mining Geologist, | |
| News Distributor, Notary Public, | |
| Optometrist, Optician, Osteopath, | |
| Physician, Physical Specialist, Patent Attorney, Patent Engineer, Physiotherapist, Profession Entertainer, | |
| Radiologist, | |
| Solicitor, Secretary, Statistician, Surgeon, Surveyor, | |
| Veterinary Surgeon, | |
| Proprietor or Conductor of
Mining Office, News Service: |
| (1) | Assessment $0 to $500.: | 7½% |
| (2) | Assessment $501. to $1,500. : | 9% |
| (3) | Assessment $1,501. and over: | 10% |
| G. | Proprietor or Conductor of a hotel, motel or tourist camp with premises licensed to sell beer, wine or liquor under The Liquor Control Act operated by the proprietor or conductor of the hotel, motel, or tourist camp, as a part of the hotel, motel or tourist camp (including the licensed premises): | 10% |
| Any other hotel, motel or tourist camp (including any premises where rooms are rented by the day and there is accommodation for ten or more roomers or guests): | 7½%. |
| H. | Assembler, Auto Body Builder, | |
| Bookbinder, | ||
| Cleaner, | ||
| Dyer, | ||
| Exporter, | ||
| Fur Dealer, | ||
| Grocery Broker, | ||
| Importer, | ||
| Jobber, | ||
| Livestock Dealer, | ||
| Manufacturer, except any manufacturer in Class N, | ||
| Manufacturer's Agent carrying complete stock, Manufacturing Chemist, | ||
| Printer, Produce Broker, | ||
| Raw Fur Dealer, | ||
| Sales Promoter, | ||
| Wholesale Dealer in any commodity, except oil and gasoline, | ||
| Proprietor or Conductor of
Butter Making Plant, Cold Storage Plant, Dry Cleaning, Foundry, Gasoline Filling Station, Ice Cream Plant, Laundry, Mail Order Business, Manufacturer's Branch carrying complete stock, except any manufacturer's branch in Class N, Public Utility (offices and salesroom only): |
10%. |
| I. | Publisher | |
| (1) | Assessment $0 to $1000.: | 10% |
| (2) | Assessment $1,001. and over: | 12½% |
| J. | Proprietor or Conductor of | |
| Bakery maintaining daily delivery, | ||
| Creamery maintaining daily delivery, | ||
| Dairy maintaining daily delivery, | ||
| Heating or Power Plant generating heat or power for proprietor's use in other premises, Packing House: | 12½%. |
| K. | Motion Picture Film Manufacturer, Distributor or Vendor, | |
| Manufacturer's Agent not carrying complete stock, | ||
| Manufacturer (branch only) not carrying complete stock, except any Manufacturer's branch in Class N: | 12½%. |
| L. | Proprietor or Conductor of Express Freight or Passenger Transportation Service (by rail, motor vehicle, aeroplane or other conveyance, not including taxicabs): | 12½% |
| Telegraph Service: | 12½% |
| M. | Grain Broker: | 12½% |
| Grain Merchant: | 12½% | |
| Finance Company, Loan Company, Mortgage Company, Trust Company, Investor, Investment Company, Land Company, | ||
| (1) Assessment up to $5,000.: | 12½% | |
| (2) Assessment $5,001. and over: | 17% | |
| Insurance Company: | 18½% | |
| Stock and Bond Broker or Agent: | 12½% | |
| Proprietor or Conductor of Bank, | ||
| (a) principal or main Winnipeg branch: | 20% | |
| (b) District head office or superintendent's department: | 20% | |
| (c) All branches not included in (a): | 12½% | |
| Bank Clearing House: | 12½% | |
| Grain Exchange: | 12½% | |
| Stock Exchange: | 12½% | |
| Any business similar to that carried on by any of the above in this class: | 12½% |
| N. | Brewer and agents for products commonly manufactured and/or sold by breweries and agents for manufacturers or dealers in wine and/or spirituous liquors: | 14½% |
| Manufacturer or manufacturer's branch carrying stock of oil or gasoline: | 17% | |
| Wholesale Dealer in Oil or Gasoline: | 17% |
| O. | Billiard Rooms, Bowling Alleys, | |
| Dance Halls not operated by a religious, charitable, fraternal or bona fide social organization, | ||
| Places of public amusement, | ||
| Shooting galleries. Skating rinks, | ||
| Theatres, Opera Houses, and Music Halls: | 10% |
| P. | Owner, proprietor or conductor of any business not included in other classes: | 10% |
Notwithstanding rates of tax provided in subsection (2), the city may, by by-law, establish a minimum business tax for any business or class of business set out in that subsection.
Business assessment roll to be made biennially
At least once in each three consecutive years, the assessor shall, after enquiry and aided by such information as may be furnished to him or her, make assessments for business tax as hereinbefore required and enter such assessments in a roll to be prepared by him or her annually, but any failure by the assessor in making the assessments and entries at least once in each three consecutive years does not invalidate, and shall be deemed never to have invalidated, the business tax assessment rolls of the city or any business rolls based thereon. The roll is referred to herein as the business assessment roll and may, if authorized by by-law, be in the form of a series of sheets or cards and the information as to the name of the person assessed, the class of business carried on, annual rental value and rate, and other information required, may be shown for a succession of years on the same sheet or card.
Roll may be completed in parts
The business assessment rolls for any year may be completed in parts at different times by groupings of wards or geographical areas, but in any case the rolls shall be completed as early in the year as practicable and each part shall be subject to revision in accordance with the provisions of Part 8 of The Municipal Assessment Act.
Where business assessment rolls are completed in parts, as provided in subsection (2), certification by the assessor as required by section 17 of this Schedule and the provisions of Part 8 of The Municipal Assessment Act relating to appeals to the board of revision shall apply to each part completed.
Adjustment of business tax where premises occupied for part of year
If in any year, after the business assessment for the year has been made, but before completion of the business tax roll, the assessor is satisfied that a person assessed for business tax in respect of any premises has ceased to carry on business therein, the assessor in preparing the business tax roll, shall charge such person with a portion only of the business tax, such portion being computed pro rata according to the portion of the year during which the business was so carried on, provided further that if any person assessed in respect of any premises ceases to carry on business therein after the business tax roll for the current year has been completed, the tax collector, if satisfied of such fact, shall adjust the business tax in respect of the premises on the pro rata basis set forth, and collect the proper amount of tax as so adjusted. If the taxes have been paid, the taxpayer shall be entitled to a refund of the overpayment.
Adjustment of business assessment where business commenced after first of year
A person who commences business in any premises on or after the first of January in any year but before the completion of the business assessment roll for that year, may be assessed in the roll in respect of the premises, in which case the roll shall show the annual rental value of the premises as for a full year's occupancy and 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.
The business tax for such a year in respect of the premises shall be calculated on the proportionate assessment but the rate to be applied shall be the rate applicable to the full year's rental value.
Licence in lieu of business tax
(a) 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 assessed for business tax in respect of the premises for the period, shall be subject to licence by the city, and upon notice thereof being given or mailed to the person by the inspector of licences, he or she shall pay to the city a licence fee based on the annual rental value of the premises and class of business carried on, as determined by the assessor, and computed by applying to the annual rental value the rate specified in this Schedule provided for business tax applicable to the business, provided that if the period of occupancy is less than a year, the licence fee shall be reduced proportionately;
(b) a person subject to licence in respect of premises occupied in any year who does not pay the prescribed licence fee forthwith after the giving or mailing of the notice referred to in clause (a) shall be liable on conviction to a fine consisting, firstly of an amount not exceeding $50. together with, secondly, a sum equal to the licence fee prescribed in the particular case, whether or not over $50.; and any money paid in full or partial satisfaction of the fine shall be applied firstly in payment of the part thereof first above mentioned, and any balance shall be applied in payment of the amount representing the licence fee and shall be regarded as payment pro tanto of the fee;
(i) within 20 days from the giving or mailing of the notice, the person may serve on the assessor a notice of his or her intention to make application for revision to the board of revision from the rental value or classification, or both, on which the licence fee was based, and at the expiration of 10 days after the serving of the notice the board, if then sitting, shall hear and determine the application; provided that the hearing may be adjourned from time to time, and provided further that if on the expiration of the 10 days the board is not sitting for the hearing of applications for revision, the application shall be heard at its next sitting held for that purpose,
(ii) if upon the hearing of the appeal the board revises the rental value or classification in such a way as to alter the amount of the licence fee, the fee shall be adjusted, and any increase shall be paid forthwith to the city or decrease refunded by the city, as the case may be,
(iii) the notice of appeal shall be in writing, shall state the grounds and nature of the complaint, shall describe the business property that is the subject thereof, and generally the appeal shall be heard according to the rules of procedure which apply to the hearing of appeals from assessments as specified by Part 8 of The Municipal Assessment Act,
(iv) the decision of the board in respect of the appeal shall be mailed to all parties to the appeal together with written reasons for its decision,
(v) the provisions of Part 8 of The Municipal Assessment Act relating to appeals from the board of revision, apply to decisions of the board under this clause.
Licence where rental value cannot be determined
Where, owing to the nature of the occupancy or other cause, it is, in the opinion of the assessor, impossible to determine the annual rental value of any premises occupied for business purposes, or where the annual rental value does not, in the opinion of such officer, exceed $100., it shall not be necessary to assess or levy any business tax in respect of the premises.
Fee in lieu of business tax for taxicab operators
(a) Notwithstanding anything to the contrary elsewhere contained in this Schedule, a person who uses premises for the purpose of keeping or operating a taxicab shall not be assessed for business tax in respect of the business if the premises are used exclusively for the purpose of operating a taxicab business but in lieu thereof shall, in addition to any other fees or charges payable by him or her, pay to the city an annual fee computed at a rate per vehicle operated by him or her at any time during the year, such rate varying according to the total number of taxicabs operated by him or her, as shown in the following table:
| Operator of one taxicab only: | $ 5.00; |
| Operator of 2 to 5 taxicabs: | $7.50 per vehicle; |
| Operator over 5 taxicabs: | $10.00, per vehicle; |
(b) the fee for any year shall be due and payable by the person liable to pay the same upon notice thereof being given or mailed to him or her by the inspector of licences and a second or other additional notice may be given or mailed to him or her in any year in respect of additional taxicabs operated by him or her and not taken into account in issuing a previous notice, and notice may be given or mailed in any year in respect of taxicabs operated during the previous year for which the fee for the year was not paid;
(c) a person liable to pay such fee who does not pay the same forthwith after the given or mailing of the notice shall be liable to a fine of not less than the amount of the fee and not more than double that amount, in addition to costs, but the payment of the fine or so much thereof as represents the amount of the fee remaining unpaid shall not be regarded as payments of the fee.
The inspector of licences shall have the same powers for, and there shall be the same priority in, collecting any of the fees payable under subsections (1) and (3) as the tax collector has in collecting and as exists for business tax.
(a) every assessable person or his or her agent and every person assessed on the last revised realty or business assessment rolls or his or her agent shall give (in writing over his or her signature, if required) to the assessor all information in his or her power with respect to rents paid or agreed to be paid, sale prices, terms and covenants in leases, construction costs (including costs of alterations or repairs), insurance premiums or other operating or maintenance costs, or any other information necessary to enable him or her to assess the value of any properly or the annual rental value of any premises owned or occupied by the person or shown on the rolls as owned or occupied by him or her and any information required by the assessor to enable him or her to determine whether an owner of a business is operating two or more premises under one general management;
(b) every architect, contractor or builder having performed or supervised any work of construction, alteration or repairs on any land, or the agent of such person, shall give (in writing over his or her signature, if required) to the assessor all information in his or her power with respect to the cost of the work.
Every assessable person or his or her agent shall give to the assessor any further information as to himself or herself or the land or premises owned or occupied by him or her that the assessor may require for the purpose of preparing the general assessment roll or the business assessment roll.
Penalty on person failing to deliver statement
Any person who neglects or fails to deliver to the assessor any written statement required by the assessor under this Schedule, within one week after being required by him or her in writing so to do, shall be liable, upon conviction, to a penalty of $200. per day for each and every day default is made in delivery of the statement.
Assessor not bound by statements submitted
The assessor shall not be bound by any such statement, and he or she shall make the assessments against the person for such properties, and to such amounts, as he or she deems just and right, subject to the exemptions provided by by-law or statute.
In order to obtain information for the purpose of making assessments and carrying out the other duties of the assessor, the officer or any assessor may, with the consent of the owner or occupier, enter upon any premises and inspect it.
Realty assessment roll to be completed before business assessment roll
The realty assessment roll for any year shall be completed before the business assessment roll, but both shall be completed as early in the year as practicable and each roll shall be subject to revision in accordance with the provisions of Part 8 of The Municipal Assessment Act.
Certification of rolls by assessor
Upon completion of each of the assessment rolls, the assessor shall attach thereto a certificate signed by the assessor and sworn or affirmed before a justice of the peace or commissioner for taking oaths or the clerk, in the following form, or as near thereto as may be:
I (name of deponent) do swear (or solemnly, sincerely and truly declare or affirm) that, to the best of my knowledge and belief, the foregoing assessment roll is correct, and that nothing has been unduly or fraudulently omitted therefrom or inserted therein; and that I have given and sent, according to law, the notices required by law, and that the date of mailing such notices is in every case correctly stated in said roll. So help me God. [Omit last four words if party affirms].
and the assessor shall thereupon in writing notify the council and the board of revision that the roll is completed.
Notice of new or increased assessment to be given
Where the assessment in respect of any property or any assessment for the purpose of business tax is in any year increased from what it was in the year immediately preceding, or is a new assessment, the assessor shall send by mail or leave with the person assessed or his or her agent a notice of assessment in an appropriate form which shall state in a summary form the reason for the increase in the assessment or the new assessment, as the case may be.
Consolidation not considered new assessment
If, in any year, two or more parcels of land owned by one person but previously assessed separately be consolidated and assessed at a sum equal to or less than the total of the separate assessments in respect of the parcels in the year immediately preceding, the consolidated assessment shall not be regarded as a new assessment within the meaning of this section.
Date of notice to be entered in rolls
The assessor shall enter in the respective assessment rolls the date on which the assessor mails or delivers each notice of assessment required to be sent by him or her.
Defect not to invalidate assessment rolls
No assessment as shown on either of the assessment rolls shall be invalid by reason of any defect or error committed in or with regard to the assessment or with regard to any other part of the roll, or any defect, error or mis-statement in, or any omission to deliver, publish or transmit any notices required.
Inspection of assessment rolls
Upon completion, the assessment rolls of the city for the current year and for the two years immediately previous shall, on application at reasonable times, be open to the inspection of any person.
Information relating to previous years
Should any information or figures relating to the assessment or taxes be required for any other previous years, application must be made to the tax collector and the necessary fees for a search paid before the information is given by the collector.
Assessor failing to perform duties
In case the assessor fails or omits to perform the duties or to insert in either of the assessment rolls any of the information required and which it is in his or her power to obtain, the assessor shall be liable to a penalty of $5. for each omission; provided that no proceedings to enforce the penalty shall be commenced except within six months from the time of the report of the completion of said roll, and that any party laying the information shall on failure to prove the same in the discretion of the magistrate or court trying the case, be liable to pay the costs of the proceedings.
Nothing herein shall be held to interfere with any other remedy provided by law against the assessor for any neglect or breach of duty.
Part 8 of The Municipal Assessment Act applies to The City of Winnipeg with respect to the revision of assessment rolls.
The tax collector shall forthwith after the completion of the business assessment roll prepare a business tax roll, in which the tax collector shall, in addition to other information, insert the names of every person assessed for business tax and a description of the premises in respect of which the person is assessed, as shown in the business assessment roll, and shall carry out in a separate column the amount of taxes chargeable at the proper rate as fixed by this Schedule on each assessment, and the sum so shown shall be and create a debt due by the party so mentioned in the roll to the city, and that sum shall be the business tax payable by the party assessed.
The business tax roll may be in the form of a series of sheets or cards, and if such a form is used, the description of the premises occupied and the other information required to be inserted in the roll in respect of any person assessed may be shown for a succession of years on the same card or in such other manner as may be provided by by-law.
Business tax roll separate roll
The business tax roll shall in all respects be a separate roll from the general tax roll.
Tax roll to contain column for arrears
Each of the tax rolls, in addition to what is otherwise required, shall have one or more columns in which shall be entered any arrears of taxes due on or in respect of any real property, or arrears of business taxes.
In addition to any other power granted by this Schedule, the city shall have power to classify and license (including the power to fix the licence fee for each class) persons carrying on any of the businesses classified under this Schedule for business tax purposes, whether or not the persons occupy premises for the purpose of such businesses.
Licence fee in lieu of business tax
The licence fees shall be payable in lieu of business tax and no licence fee in respect of any business carried on in any premises shall be payable for any year under a by-law passed pursuant to this section by any person who for such year and in respect of the premises has been assessed for business tax, or has paid a licence or other fee in respect of the business or premises under section 12
of this Schedule.
Licence inspector to have same powers as tax collector
The inspector of licences shall have the same powers for, and there shall be the same priority in, collecting licence fees imposed under subsections (1) and (2) as the tax collector has in collecting and as exists for business tax.
Publication of advertisement or announcement is evidence
The publication in a newspaper, magazine or other periodical of an advertisement or announcement giving the name of a person or the street address of premises or the number of a telephone, and mentioning a kind of work or service the performance or supplying of which or information concerning which may be obtained by applying to the person, or at the address, or by calling the telephone number so published, is evidence, in any prosecution for breach of a by-law passed under subsection (1) that the person so named or the person occupying the premises so mentioned or at which the telephone referred to is situated, is carrying on the business of doing or supplying the work or service in the premises.
Business Assessment and Business Tax for 1991
Assessor's certification of 1991 assessment roll
Notwithstanding the other provisions of this Schedule, for the year 1991, where the assessor is satisfied that information in the assessor's possession, prepared for the purpose of the 1991 business assessment roll,
(a) has been prepared using the classes and rates set out in subsection 8(2) of this Schedule and applying them to the assessed annual rental values as of 1985; and
(b) has been correctly entered in a document in the assessor's possession;
the assessor may certify the document to be the business assessment roll for 1991 and on certifying the document shall in writing notify council, and the business assessment roll so certified is deemed to be the business assessment roll for 1991.
Tax collector's certification of 1991 business tax roll
Where the tax collector is satisfied that all information necessary to determine the business tax payable in 1991 by each person listed in the business assessment roll certified under subsection (1) has been correctly entered in a document that is in the tax collector's possession, the tax collector may certify the document to be the business tax roll for 1991, and the business tax roll so certified is deemed to be the business tax roll for 1991.
Business tax is debt due to city
Where the tax collector has certified the business tax roll for 1991 in accordance with this section and has certified that a demand for business tax was sent, before the date on which royal assent is given to the Act by which this provision is enacted, with respect to the 1991 taxation year to each person listed in the business tax roll, the amount stated in the demand for business tax, including any business improvement zone levy, is deemed to be a debt due to the city by the person named in the demand, and is payable by the person to the city on the date specified in the demand.
Expiration of application period
On the coming into force of the Act by which this section is enacted, the period for making an application for revision pursuant to Part 8 of The Municipal Assessment Act in respect of a business assessment for 1991 is deemed to have expired.
Money deemed collected for business tax
Any money collected by the city in payment of, or in respect of, a business tax or purported business tax for 1991 before the date on which royal assent is given to the Act by which this provision is enacted is deemed to be collected in payment of or in respect of the business tax for 1991 levied in accordance with this Schedule.
Licence in Lieu of 1991 Business Tax
Certification by inspector of 1991 licensee roll
Notwithstanding the other provisions of this Schedule, where the inspector of licences is satisfied that the assessor
(a) has identified persons who are subject to licensing in lieu of business tax during the period from January1,1991 to December31,1991 under section 12 of this Schedule; and
(b) has set out in a document that is in the possession of the inspector of licences the persons referred to in clause (a) and the licence fees payable by them in lieu of business tax in 1991 based on the application of classes and rates set out in subsection 8(2) of this Schedule to assessed annual rental values as of 1985;
the inspector of licences may certify the document as the roll of licensees for 1991, and the roll of licensees so certified is deemed to be the roll of licensees for 1991.
Licence fee is debt due to city
Where the inspector of licences certifies that a notice of licence in lieu of business tax has been given or mailed, before or after the date on which royal assent is given to the Act by which this provision is enacted, to each person listed in the roll of licensees mentioned in subsection (1), the amount stated in the notice, including any business improvement zone levy, is deemed to be a debt due to the city by the person named in the notice, and is payable by the person to the city as specified in the notice.
Expiration of application period
Where the inspector of licences certifies that a notice of licence in lieu of business tax containing a notice of application for revision has been given or mailed to each person on the roll of licensees referred to in subsection (1), the right to make application for revision of the 1991 licence fee in lieu of business tax is deemed to have expired 20 days after the giving or mailing of the notice.
Appeal of notice mailed after November1,1991
Notwithstanding subsection (3), where the notice of application for revision referred to in subsection (3) is given or mailed between November1,1991 and the date on which royal assent is given to the Act by which this provision is enacted, the right to make application for revision for the 1991 licence fee in lieu of business tax is deemed to expire 30 days after the date on which royal assent is given to the Act by which this provision is enacted.
Money deemed collected for licence
Any money collected by the city in payment of, or in respect of, a licence in lieu of a business tax or purported business tax for 1991 before the date on which royal assent is given to the Act by which this provision is enacted is deemed to be collected in payment of or in respect of the licence in lieu of business tax for 1991 imposed in accordance with this Schedule.
Business improvement zone levy for 1991
The business assessment roll certified under section 25 and the roll of licensees certified under section 26 are deemed to be the latest revised business assessment roll for the purpose of imposing a 1991 business improvement zone levy upon a business, as that term is defined in section 196 of the Act.
In the event of a conflict between the provisions of sections 25 and 26 and other provisions in this Act or any other Act, the provisions of sections 25 and 26 prevail.
Retroactive by-law or resolution
A by-law or resolution passed by the city under or for the purpose of this Schedule may be made retroactive to a date not earlier than January1,1991.
Previous decisions of board of revision
All decisions of the board of revision related to applications for revision of 1991 business assessments or licence fees in lieu of business tax filed before the date on which royal assent is given to the Act by which this provision is enacted are hereby declared to be binding on the affected taxpayer and The City of Winnipeg, subject to any appeal that was taken in respect of such a decision.
Applications to board of revision
Every application for revision filed with the board of revision before the expiry of the time specified in the information accompanying the demand for business lax, or the notice of licence in lieu of business tax, in 1991 is hereby authorized to continue before the board of revision and is deemed to have been made with respect to a business assessment or licence in lieu of business tax under this Schedule, and the decision of the board of revision on such a matter is deemed to be binding on The City of Winnipeg and the affected taxpayer or licensee, subject to any right of appeal in respect of the decision.
Where by-law enacted under ss. 180(2)
If a by-law is enacted under subsection 180(2) of this Act to apply to the 1992 taxation year or 1993 taxation year, the city shall use the assessed annual rental values shown on the business assessment roll certified under subsection 25(1) as revised, adjusted or amended from time to time under this Schedule or The Municipal Assessment Act.
Where no by-law enacted under 180(2)
Where no by-law is enacted under subsection 180(2) to apply to the 1992 taxation year, the city shall apply the classes and rates set out in subsection 8(2) of this Schedule to the assessed annual rental values shown on the business assessment roll certified under subsection 25(1) as revised, adjusted or amended from time to time under this Schedule or The Municipal Assessment Act.
For greater certainty, nothing in this Act affects the application of a provision of The City of Winnipeg Act or any other Act that is otherwise applicable to The City of Winnipeg and not inconsistent with this Act.
The business assessment roll and the business tax roll prepared by The City of Winnipeg and certified for the 1991 taxation year, and all decisions, actions and proceedings taken for the purpose of preparing the business assessment roll and the business tax roll, and levying and collecting the 1991 business tax, are hereby declared to be valid and binding on all persons affected by them.
Money deemed collected for business tax
Any money collected by The City of Winnipeg in payment of, or in respect of, a business tax or a licence in lieu of business tax or purported business tax for 1991 before the date on which royal assent is given to this Act is deemed to be collected in payment of or in respect of the business tax or licence in lieu of business tax for 1991.
This Act is retroactive and is deemed to have come into force on January1,1991.