F-2.1 - Act respecting municipal taxation

Section 244.68 Disposition versions

2009-06-17

244.68. For the purpose of financing 9-1-1 emergency centres, a local municipality must pass a by-law to impose a tax on a telephone service, payable by the client of that service.

The by-law must specify, in accordance with the regulation made by the Government under paragraph 13 of section 262,

(1)  the definition of “telephone service” and “client” for the purposes of the by-law;

(2)  the amount of the tax for each telephone service, or the rules allowing the amount to be established;

(3)  the date from which the tax is to be imposed.

2008, c. 18, s. 82; 2009, c. 26, s. 64.