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F-2.1 - Act respecting municipal taxation

Section 239
Disposition versions

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239. Where a business establishment is occupied successively, during a fiscal period, by several persons, and where one of these persons has paid the business tax for the whole fiscal period in respect of that business establishment, the other person is exempt from payment of that tax if he establishes that the person who has paid it has signed a transfer of the benefit of the payment in his favour and if he produces a receipted account therefor.
1979, c. 72, s. 239; 1999, c. 40, s. 133; 2000, c. 54, s. 73.
239. Where a business establishment is occupied successively, during a fiscal period, by several persons carrying on an activity contemplated in the first paragraph of section 232, and where one of these persons has paid the business tax for the whole fiscal period in respect of that business establishment, the other person is exempt from payment of that tax if he establishes that the person who has paid it has signed a transfer of the benefit of the payment in his favour and if he produces a receipted account therefor.
1979, c. 72, s. 239; 1999, c. 40, s. 133.
239. Where a place of business is occupied successively, during a fiscal period, by several persons carrying on an activity contemplated in the first paragraph of section 232, and where one of these persons has paid the business tax for the whole fiscal period in respect of that place of business, the other person is exempt from payment of that tax if he establishes that the person who has paid it has signed a transfer of the benefit of the payment in his favour and if he produces a receipted account therefor.
1979, c. 72, s. 239.
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