CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
374 Contents of business tax bylaw
(a) require assessments of b usinesses operating in the
municipality to be prepared and recorded on a business
assessment roll;
(b) specify one or more of the following methods of assessment
as the method or methods to be used to prepare the
assessments:
(i) assessment based on a percentage of the gross annual
rental value of the premises;
(i.1) assessment based on a percentage of the net annual
rental value of the premises;
(ii) assessment based on stora ge capacity of the premises
occupied for the purposes of the business;
RSA 2000
(iii) assessment based on floor space, being the area of all of
the floors in a building and the area outside the building
that are occupied for the purposes of that business;
(iv) assessment based on a percentage of the assessment
prepared under Part 9 for the premises occupied for the
purposes of the business;
(c) specify the basis on which a business tax may be imposed
by prescribing the following:
(i) for the assessment method ref erred to in clause (b)(i), the
percentage of the gross annual rental value;
(i.1) for the assessment method r eferred to in clause (b)(i.1),
the percentage of the net annual rental value;
(ii) for the assessment method r eferred to in clause (b)(ii),
the dollar rate per unit of storage capacity;
(iii) for the assessment method r eferred to in clause (b)(iii),
the dollar rate per unit of floor space;
(iv) for the assessment method referred to in clause (b)(iv),
the percentage of the assessment;
(d) establish a procedure for prorating and rebating business
taxes.
(2) A business tax bylaw may
(a) establish classes of busine ss for the purpose of grouping
businesses,
(b) specify classes of business that are exempt from taxation
under this Division,
(c) require that taxes imposed under this Division be paid by
instalments, or
(d) include any other information considered appropriate by the
municipality.
(3) A business tax bylaw may provide that when a lessee who is
liable to pay the tax imposed under this Division in respect of any
leased premises sublets the whole or part of the premises, the
municipality may require the lessee or the sub-lessee to pay the tax
in respect of the whole or part of the premises.
1994 cM-26.1 s374;1999 c11 s19
RSA 2000
Section 374.1 MUNICIPAL GOVERNMENT ACT Chapter M-26
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