495.1.Nothing in section 541 of the Act respecting the Québec sales tax (chapter T-0.1) shall prevent a local municipality from imposing and levying a business tax in accordance with section 232 for the operating of a race track or the holding of a race meeting.
1987, c. 42, s. 13; 1994, c. 30, s. 82; 1997, c. 93, s. 123.
495.1.Nothing in section 65 of the Licenses Act (chapter L-3) shall prevent a local municipality from imposing and levying a business tax in accordance with section 232 for the operating of a race track or the holding of a race meeting.
495.1.Nothing in section 65 of the Licenses Act (chapter L-3) shall prevent a municipal corporation from imposing and levying a business tax in accordance with section 232 for the operating of a race track or the holding of a race meeting.