An Act to provide for the Imposition and Collection of a Tax on Fuel-oil. H [Assented to 21st December, 1923.] IS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows: 1. This Act may be cited as the "Fuel-oil Tax Act." 2. In this Act, unless the context otherwise requires:- ing of fuel-oil: "Minister" means the Minister of Finance: 66 Purchaser means any person who within the Province purchases fuel-oil when sold for the first time after its manufacture in or importation into the Province: "Vendor" means any person who within the Province sells fuel-oil for the first time after its manufacture in or importation into the Province. Short title. Interpretation. 3. Every purchaser shall pay to His Majesty for the raising of Tax on purchasers. a revenue for Provincial purposes a tax equal to one-half cent per gallon of all fuel-oil purchased by him, which tax shall be levied and collected in the manner provided in this Act. to collect tax. 4. Every vendor at the time of the sale of any fuel-oil to a pur- Duty of vendors chaser shall levy and collect the tax imposed by this Act in respect of the fuel-oil, and shall on or before the fifteenth day of the month next following that in which the sale takes place pay over to the Collector of the assessment district in which the sale takes place the full amount of the tax. Returns. Similar tax on Powers of inspection. Offences by vendors. 5. Every vendor shall, with each monthly payment, furnish to the Collector a return showing all sales of fuel-oil made by him to purchasers during the preceding month, which return shall be in the form and verified in the manner prescribed by the regulations. 6. (1.) Subject to subsection (3), after the expiration of one month from the commencement of this Act, every person who keeps or has in his possession or under his control for use or consumption by himself, his family, agent, or employee, or in any business or occupation in which he is interested or employed, any fuel-oil respecting which no tax has been paid under this Act shall, prior to the use or consumption of the fuel-oil, or any part thereof, pay to His Majesty for the raising of a revenue for Provincial purposes a tax equal to one-half cent per gallon of the fuel-oil. (2.) Subject to subsection (3), after the expiration of one month from the commencement of this Act, no person shall use or consume any fuel-oil unless a tax has been paid in respect thereof under this Act. (3.) No tax shall be payable under this section in respect of fueloil imported into the Province for use in and which is used in the operation of vessels plying between ports in the Province and ports outside of the Dominion. (4.) Every person who uses or consumes any fuel-oil in violation of the provisions of this section shall be guilty of an offence against this Act. (5.) In any prosecution for failure to pay the tax imposed by this section, the burden of proving that a tax has been paid in respect of the fuel-oil used or consumed shall be upon the defendant. 7. (1.) Every Collector, constable, and every person authorized in writing by the Minister to exercise the powers of inspection under this section may without warrant enter upon any premises on which he has cause to believe that any fuel-oil is kept or had in possession, and may inspect the premises and all fuel-oil found thereon, and may interrogate any person who is found on the premises or who owns, occupies, or has charge of the premises. (2.) Every person interrogated under this section who refuses to answer any question put to him respecting the fuel-oil kept or had on the premises, or who fails to produce for inspection any book, record, or document, or any barrel, tank, or receptacle in his possession or under his control which he is required to produce for purposes of inspection, shall be guilty of an offence against this Act. 8. Every vendor who in violation of section 4 fails to collect and pay over any tax imposed by this Act, or who in violation of section 5 fails to furnish any return required under that section, shall be guilty of an offence against this Act. H 9. Every person guilty of an offence against this Act shall be Penalties. liable, on summary conviction, to a fine not exceeding five hundred dollars, and each day's continuance of the act or default out of which the offence arises shall constitute a separate offence; but nothing contained in this section nor the enforcement of any penalty thereunder shall suspend or affect any remedy for the recovery of any tax or amount payable under this Act. 10. (1.) For the purpose of carrying into effect the provisions of Regulations. this Act according to their true intent or of supplying any deficiency therein, the Lieutenant-Governor in Council may make such regulations not inconsistent with the spirit of this Act as are considered necessary or advisable. (2.) Without thereby limiting the generality of the provisions contained in subsection (1), it is declared that the power of the Lieutenant-Governor in Council to make reguations shall extend to: (a.) Prescribing forms to be used for the purposes of this Act (b.) Prescribing the records of sales of fuel-oil to be kept by (c.) Prescribing the reports to be made by persons to whom (d.) Prescribing penalties for any violation of the regulations: VICTORIA, B.C.: Printed by WILLIAM H. CULLIN, Printer to the King's Most Excellent Majesty. 1923. An Act to provide for the Imposition and Collection of a Tax on Gasolene. [Assented to 21st December, 1923.] IS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows: 1. This Act may be cited as the " Gasolene Tax Act." 2. In this Act, unless the context otherwise requires :- ing of gasolene: "Minister" means the Minister of Finance: chases gasolene when sold for the first time after its "Vendor" means any person who within the Province sells gasolene for the first time after its manufacture in or Short title. Interpretation. 3. Every purchaser shall pay to His Majesty for the raising of Tax on purchasers. a revenue for Provincial purposes a tax equal to three cents per gallon of all gasolene purchased by him, which tax shall be levied. and collected in the manner provided in this Act. to collect tax. 4. Every vendor at the time of the sale of any gasolene to a Duty of vendors purchaser shall levy and collect the tax imposed by this Act in respect of the gasolene, and shall on or before the fifteenth day of the month next following that in which the sale takes place pay over to the Collector of the assessment district in which the sale takes place the full amount of the tax. |