C-19 - Cities and Towns Act

Section 488.0.1 Disposition versions

2023-12-08

488.0.1. For the purpose of financing shared transportation expenditures, any municipality in whose territory a public transit authority has jurisdiction pursuant to the Act respecting public transit authorities (chapter S-30.01) may, by by-law, levy a tax on the registration of any passenger vehicle in the name of a person whose address indicated in the register held by the Société de l’assurance automobile du Québec under section 10 of the Highway Safety Code (chapter C-24.2) corresponds to a place situated in its territory. The by-law must indicate the amount of the tax.

A tax referred to in the first paragraph may apply only if an agreement for the collection of the tax has been entered into with the Société de l’assurance automobile du Québec. In such a case, the tax is collected by the Société at the time the sums provided for in section 21 or 31.1 of the Highway Safety Code are paid, and the Société must indicate the origin of the tax in a document submitted with the notice of payment or transaction receipt to any person referred to in the first paragraph.

The provisions of that Code and of its regulations that are applicable to the sums provided for in section 21 or 31.1 of that Code apply, with the necessary modifications, to that tax. However, the tax is not refundable in the case of a change of address.

“Passenger vehicle” means any such vehicle within the meaning of the Regulation respecting road vehicle registration (chapter C-24.2, r. 29).

This section does not apply to Ville de Laval or to any municipality whose territory is included in the urban agglomeration of Montréal or of Longueuil.

2023, c. 33, s. 19.