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F-2.1 - Act respecting municipal taxation

Section 240
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240. A person subject to payment of a business tax who during a fiscal period ceases to occupy a business establishment to occupy another, in the territory of the same local municipality, shall not be held to pay the business tax applicable for the new business establishment, subject to the second paragraph.
Subject to section 239, if the rental value of the new business establishment is higher or lower than the rental value of the first business establishment, the person contemplated in the first paragraph must pay the tax supplement, or the municipality must refund the amount of tax it has collected in excess, arising out of that difference, in proportion to the portion of the fiscal period remaining at the time the occupation of the new business establishment begins.
1979, c. 72, s. 240; 1991, c. 32, s. 121; 1999, c. 40, s. 133; 2000, c. 54, s. 74.
240. A person subject to payment of a business tax who during a fiscal period ceases to occupy a business establishment to occupy another, for a purpose mentioned in the first paragraph of section 232, in the territory of the same local municipality, shall not be held to pay the business tax applicable for the new business establishment, subject to the second paragraph.
Subject to section 239, if the rental value of the new business establishment is higher or lower than the rental value of the first business establishment, the person contemplated in the first paragraph must pay the tax supplement, or the municipality must refund the amount of tax it has collected in excess, arising out of that difference, in proportion to the portion of the fiscal period remaining at the time the occupation of the new business establishment begins.
1979, c. 72, s. 240; 1991, c. 32, s. 121; 1999, c. 40, s. 133.
240. A person subject to payment of a business tax who during a fiscal period ceases to occupy a place of business to occupy another, for a purpose mentioned in the first paragraph of section 232, in the territory of the same local municipality, shall not be held to pay the business tax applicable for the new place of business, subject to the second paragraph.
Subject to section 239, if the rental value of the new place of business is higher or lower than the rental value of the first place of business, the person contemplated in the first paragraph must pay the tax supplement, or the municipality must refund the amount of tax it has collected in excess, arising out of that difference, in proportion to the portion of the fiscal period remaining at the time the occupation of the new place of business begins.
1979, c. 72, s. 240; 1991, c. 32, s. 121.
240. A person subject to payment of a business tax who during a fiscal period ceases to occupy a place of business to occupy another, for a purpose mentioned in the first paragraph of section 232, in the territory of the same municipal corporation, shall not be held to pay the business tax applicable for the new place of business, subject to the second paragraph.
Subject to section 239, if the rental value of the new place of business is higher or lower than the rental value of the first place of business, the person contemplated in the first paragraph must pay the tax supplement, or the municipal corporation must refund the amount of tax it has collected in excess, arising out of that difference, in proportion to the portion of the fiscal period remaining at the time the occupation of the new place of business begins.
1979, c. 72, s. 240.
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