as enacted by SM 1987-88, c. 9 on July 17, 1987.
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R.S.M. 1987, c. T5
The Provincial-Municipal Tax Sharing Act
TAX SHARING ACT
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
In this Act,
"municipality" includes a local government district; ("municipalité")
"transfer of land" includes a conveyance, deed, grant, or other instrument whereby any land is granted, assigned, conveyed, or otherwise transferred. ("transfert d'un bien-fonds")
The amount of tax revenue realized by the government under The Income Tax Act (Manitoba) and specified under that Act to be for municipal purposes or directed by that Act to be allocated and distributed in accordance with this Act, shall be allocated to municipalities, Indian Reserves, communities under The Northern Affairs Act and other areas of the province and distributed in such manner as may be provided by order of the Lieutenant Governor in Council.
The council of a municipality or in the case of a local government district, the resident administrator thereof, may pass by-laws imposing such forms of taxes as it deems advisable within the municipality and without restricting the generality of the foregoing, it may impose a tax on persons in the municipality who purchase or consume motel and hotel accommodation, or meals at a restaurant or dining room, or liquor, or on the transfer of land.
A by-law under section 3 shall
(a) set out the rate or amount of tax imposed;
(b) state the product or services the sale or consumption of which is subject to the tax;
(c) prescribe the manner of collecting the tax imposed;
(d) provide for the appointment or designation of persons as collectors and fix the rate of commissions, if any, to be paid to collectors;
and may prescribe or authorize
(e) full or partial exemptions from the tax imposed under this Act;
(f) penalties for the violation of any provisions of the by-law; or
(g) the municipality to enter into agreements with the government with respect to the collection of tax imposed by the municipality under this Act.
A by-law under subsection (1) has no force until it is approved by the Lieutenant Governor in Council.
The government and a municipality may enter into an agreement whereby the government would collect the tax imposed by the municipality for remission to the municipality, subject to such terms and conditions as the agreement may provide.