V-6.1 - Act respecting Northern villages and the Kativik Regional Government

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214. The council may impose and levy annually:
(1)  on the stock in trade or articles of commerce of all descriptions kept by merchants and dealers and exposed for sale in shops, or kept in vaults, warehouses or store-warehouses; on all yards or depots for rough, sawn or manufactured wood or lumber; and on all yards or depots for coal or other articles of commerce kept for sale, a tax not exceeding the percentage of 1% of the estimated value of such stock in trade or other articles of commerce, unless the Minister fixes from time to time a higher percentage;
(2)  on all tenants paying rent in the territory of the municipality, an annual tax of not more than a proportionate amount of rent, of 8%, unless the Minister fixes from time to time a greater amount.
Every occupant shall also be liable for the payment of such tax, which shall then be based on the rental value of the immovable or the part of it occupied by him, as determined by the roll of rental values or, where no such roll exists, as estimated by the council.
1978, c. 87, s. 214; 1989, c. 70, s. 9; 1996, c. 2, s. 1072.
214. The council may impose and levy annually:
(1)  on the stock in trade or articles of commerce of all descriptions kept by merchants and dealers and exposed for sale in shops, or kept in vaults, warehouses or store-warehouses; on all yards or depots for rough, sawn or manufactured wood or lumber; and on all yards or depots for coal or other articles of commerce kept for sale, a tax not exceeding the percentage of 1% of the estimated value of such stock in trade or other articles of commerce, unless the Minister fixes from time to time a higher percentage;
(2)  on all tenants paying rent in the municipality, an annual tax of not more than a proportionate amount of rent, of 8%, unless the Minister fixes from time to time a greater amount.
Every occupant shall also be liable for the payment of such tax, which shall then be based on the rental value of the immovable or the part of it occupied by him, as determined by the roll of rental values or, where no such roll exists, as estimated by the council.
1978, c. 87, s. 214; 1989, c. 70, s. 9.
214. The council may impose and levy annually:
(1)  on the stock in trade or articles of commerce of all descriptions kept by merchants and dealers and exposed for sale in shops, or kept in vaults, warehouses or store-warehouses; on all yards or depots for rough, sawn or manufactured wood or lumber; and on all yards or depots for coal or other articles of commerce kept for sale, a tax not exceeding the percentage of 1% of the estimated value of such stock in trade or other articles of commerce, unless the Minister fixes from time to time a higher percentage;
(2)  on all tenants paying rent in the municipality, an annual tax of not more than a proportionate amount of rent, of 8%, unless the Minister fixes from time to time a greater amount.
Every person occupying property or part of any property of which he is neither the owner nor the lessee shall be liable for the payment of such tax. Such tax shall then be based on the rental value of such property or part of such property, as determined by the roll of rental values or, where no such roll exists, as estimated by the council.
1978, c. 87, s. 214.