E-20.001 - Act respecting the exercise of certain municipal powers in certain urban agglomerations

Section 93 Disposition versions

2004-12-17

93. The extension of the imposition of the business tax under the fifth paragraph of section 232 of the Act applies separately for the tax imposed by the urban agglomeration council and the tax imposed by the regular council of the central municipality or the council of a reconstituted municipality.

The same applies for a decision to grant the credit provided for in section 237 of the Act.

For the purposes of sections 240 and 241 of the Act as regards the business tax imposed by the urban agglomeration council, a person that ceases to occupy a business establishment situated in the territory of a related municipality and occupies a business establishment situated in the territory of another related municipality is treated as if the person had successively occupied two establishments situated in the same local municipal territory.

2004, c. 29, s. 93.