E-20 - Municipal Tax Exemption Act

Section 5 Disposition versions

1977-12-31

5. Every municipal corporation imposing a business tax, special tax or a licence upon ratepayers carrying on certain businesses therein may impose:

(1)  Upon those operating in the municipality more than one similar establishment: for each such establishment, a business tax, a special tax or a licence at a rate not exceeding by more than one-half the rate of the tax or licence imposed upon those operating one establishment only, the increase for each establishment not to exceed one hundred dollars per year;

(2)  Upon those not having their principal place of business in the municipality: for each establishment that they operate therein, a business tax, a special tax or a licence at a rate not exceeding double the rate of the tax or licence imposed upon those operating one establishment only, the increase for each establishment not to exceed two hundred dollars per year.

No municipal corporation may otherwise impose a special tax or a licence upon a person operating an establishment in the municipality by reason of such person not residing or not having his principal place of business therein, or operating more than one establishment in Québec or in the municipality; any provision to the contrary in a general law or special act is repealed.

R. S. 1964, c. 174, s. 15.