22. The revenues from the tax provided for in section 221 of the Act respecting municipal taxation (chapter F-2.1) paid by a person who operates or has operated a wireless telecommunication system do not form part of the revenues referred to in section 230 and in paragraph 4 of section 262 of that Act.
The Minister of Revenue shall send the revenues to the Minister of Municipal Affairs, Sports and Recreation according to the terms and conditions agreed upon by them. The Minister of Municipal Affairs, Sports and Recreation shall distribute the revenues, as determined by the Government, to local municipalities.
1997, c. 92, s. 22; 1999, c. 43, s. 13; 2003, c. 19, s. 250.