CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
379 Supplementary business tax bylaw
supplementary assessments to be prepared in respect of businesses,
the council must, in the same year, pass a bylaw authorizing it to
impose a supplementary tax in respect of those businesses.
(2) A council that passes a bylaw referred to in subsection (1) must
use the tax rates set by its business tax rate bylaw as the
supplementary tax rates to be imposed.
(3) The supplementary business tax must be imposed
(a) on each person who operates a business for a temporary
period and whose name is not entered on the business tax
roll,
(b) on each person who moves in to new premises or opens new
premises or branches of an existing business, although the
person's name is entered on the business tax roll,
(c) on each person who begins o perating a business and whose
name is not entered on the business tax roll, and
(d) on each person who increases the storage capacity or floor
space of the premises occupied for the purposes of a
business after the business tax roll has been prepared.
(4) The municipality must prepare a supplementary business tax
roll, which may be a continuation of the supplementary business
assessment roll or may be separate from that roll.
(5) A supplementary business tax roll must show
(a) the same information that is required to be shown on the
business tax roll, and
RSA 2000
Section 380 MUNICIPAL GOVERNMENT ACT Chapter M-26
274
(b) the date for determining th e tax that may be imposed under
the supplementary business tax bylaw.
(6) Sections 327(4), 328, 330 and 331 apply in respect of a
supplementary business tax roll.
(7) The municipality must
(a) prepare supplementary business tax notices for all taxable
businesses shown on the supplementary business tax roll of
the municipality, and
(b) send the supplementary business tax notices to the persons
liable to pay the taxes.
(8) Sections 333(4), 334, 335, 336, 337 and 338 apply in respect of
supplementary business tax notices.
1994 cM-26.1 s379