131.5. For the fiscal year 2002, the city shall impose the business tax in respect of a sector in which that tax was imposed for the fiscal year 2001 and refrain from imposing such a tax in respect of any other sector. In the first case, the city shall fix the rate in such manner that the revenues from the business tax estimated for the fiscal year 2002 in respect of the sector are not less than the business tax revenues of the municipality concerned for the fiscal year 2001.
For every fiscal year subsequent to the fiscal year 2002, if the city does not impose the business tax in respect of the whole of its territory it may impose the business tax in respect of any sector in which that tax was imposed for the fiscal years 2001 and 2002.
For the purposes of the first two paragraphs, the roll of rental values in force in the sector for the fiscal year 2001 shall continue to apply until the end of the last fiscal year for which it was drawn up. The city may, if necessary for the purposes of those paragraphs, cause a roll of rental values to be drawn up pursuant to the Act respecting municipal taxation (chapter F-2.1) in respect of a sector rather than in respect of the whole of its territory.
2001, c. 25, s. 338; O.C. 1309-2001, s. 21.