HomeMy WebLinkAboutBy-law 1567BY-LAW numberl 5 67
Of The TIlE CORPORATXON OF THE TOWNSHIP OF PXCKEP, XNG
A By-I~# to levy an occupancy tax.
The Council off the Corporation of the Township of FAakering pursuant to
section 57A of the Assessment Act, R.S.O. 1937, Chapter 272, and a~end~nts
thereto, ENACTS AS IPOLLOW8~
In the year 1941 and every year thereaffter every per~on who, after
the rate For the ~ent year on real property has been levied, cost. noes
to occupy,
(a) Prenises which after such rate has been levied ceased to be
exempt from taxation, or
(b) A building which was erected after the return of the assessment
roll,
shall pay to the Corporation an occupancy tax upon the ~onnence~ent of
such occupancy.
The a~ount of the o~upanoy tax shall be ~o~puted by reference to the
a~ount of t~ taxes, Znel~lng t~M on business ae~mmnt,
such ~r~n ~uld ha~ ~en ~q~d to p~ For ~ ~n o~nt
in ~s~et off ~ p~s or ~lding i~ ~ ~ ~n p~ously
as~s~d ~d m~e liable ~e~ffor~ ~ shall ~ tb part of the ~t
of su~ taxes t~t is p~rtionate to the pa~ of t~ o~nt year
then ~m~ning.
3. The a~ount of the o~cupanoy tax shall Be entered on the collector's
roll and e~llected in the sa~e ~a~ner as taxes.
4. The collector shall deliver, mail or cause to be mailed to every suoh
person a written or printed notice on ~hioh shall appear,
(a) the ~unt of the occupancy tax payable by such person.
(b) The method oF computation of guoh amount;
(c) A dmaan~ For payment of such anount; and
(d) the last day For giving notice of appeal therefrom to the clerk.
Every such notice of appeal shall be given to the olerk uithtn Fourteen
days after the day upon ~hioh the tax notice is delivered by the collector
or m~tled as aforesaid.
The Clerk shall gi~e notice, as in the case of assesmnt complaints,
to every person From whom the Clerk receives a notice of appeal as afore-
said~and to the collector, of the t~e when the ~atte~rAll Be t~Aed by
the Court of P~vision.
This By-Law shall come into force on the day of its passing.
PASSEl) this 2nd day of ~eptember, 1941.
Mm. Reeser
Donald R. 9eaton,
Clerk