232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.
The tax shall be imposed, according to the roll, on the occupant of each business establishment on the basis of its rental value, at the rate fixed in the by-law.
However, in the case of a business establishment that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to the whole business establishment even if it includes an immovable other than the road bed.
A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.
1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3; 1999, c. 40, s. 133.