The province has issued this notice and revised this bulletin to explain that the additional 2% municipal and regional district hotel room tax will continue to apply on the sale of accommodation in a participating municipality or regional district after the HST is introduced in British Columbia on July 1, 2010. Note that the additional 2% hotel room tax will no longer be excluded from the GST/HST base. Effective July 1, 2010, if the accommodation is subject to both the HST and the additional 2% hotel room tax, the HST will apply to the additional 2% hotel room tax.
BC Notice 2010-003
BC HRT 007