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I operate three rooms for eight months per year, and six rooms for four months of the year. Do I need to register as an operator and charge hotel room tax? |
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I rent out my own personal cottage during the summer for a week or two at a time. The cottage has sleeping for six, including two double beds and one queen-size bed. Do I charge hotel room tax because I have six sleeping units for rent, or is the cottage one unit? |
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1. If a guest rents accommodation for more than one continuous month, does it have to be the same room the entire time to qualify for a hotel room tax exemption or refund? |
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When a guest stays for more than one month, I refund them the hotel room tax I collected from them. Do I also refund them the municipal and regional district tax I collected? |
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Does hotel room tax apply to motel cabins with no water or sewer; there is only electricity? |
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I own a fishing camp with six rental cabins that do not have electricity, indoor plumbing, heat or bedding, but the cabins do have wood stoves the guests can use if they supply their own wood. Do I charge hotel room tax on this accommodation? |
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I am a non-resident of British Columbia. I bought a skiing package from a British Columbia travel company that included transportation, lodging for a week and ski tickets. I paid a single price for the package that included hotel room tax. As a non resident, can I get a refund of the hotel room tax? |
| Overdue Payment Questions: |
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Who can I contact regarding my debt? |
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How do I know how much I owe? |
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What should I do if I feel that I have already paid this? |
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Why did I still get a notice when I have already provided a nil return? |
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Do you accept credit cards payments? |
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What should I do if I disagree with the amount I owe? |
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Why did I get a notice of collection? |
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Can I make a payment arrangement if I can't pay my debt in full? |
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What will happen if I can't or don't pay my bill? |
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Why are you taking my income tax refund or GST credit? |
Answers:
I operate three rooms for eight months per year, and six rooms for four months of the year. Do I need to register as an operator and charge hotel room tax? |
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Yes. You need to register as an operator and charge hotel room tax on all your sales of accommodation because you offer more than three units of accommodation, even if you do not rent all of them out for the whole year.
If, however, you can provide clear documentation that you are offering three or fewer rooms for a period of time, such as during your off-season, then you are not required to charge hotel room tax on those rooms during that period. Examples of clear documentation are changed advertising, website changes or staff layoffs.
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I rent out my own personal cottage during the summer for a week or two at a time. The cottage has sleeping for six, including two double beds and one queen-size bed. Do I charge hotel room tax because I have six sleeping units for rent, or is the cottage one unit? |
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No. You do not charge hotel room tax because you are not offering four or more units of accommodation. If you offer the cabin for rent, no matter how many people stay there, it is considered one unit. Even if you offer each of the beds for rent, you are only offering three units of accommodation.
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If a guest rents accommodation for more than one continuous month, does it have to be the same room the entire time to qualify for a hotel room tax exemption or refund? |
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No. The guest may use different rooms in the same establishment for a continuous month and still be eligible for the exemption or a refund.
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When a guest stays for more than one month, I refund them the hotel room tax I collected from them. Do I also refund them the municipal and regional district tax I collected? |
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Yes. The same rules apply to the municipal and regional district tax as to the hotel room tax; that is, if you have to charge or refund the hotel room tax, then you also have to charge or refund the municipal and regional district tax.
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3. Does hotel room tax apply to motel cabins with no water or sewer; there is only electricity? |
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Yes. Hotel room tax applies to cabins supplied with electricity, provided the operator offers four or more units of accommodation.
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I own a fishing camp with six rental cabins that do not have electricity, indoor plumbing, heat or bedding, but the cabins do have wood stoves the guests can use if they supply their own wood. Do I charge hotel room tax on this accommodation? |
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No. You do not charge hotel room tax on a bare cabin that contains a wood stove. A cabin containing a cot with no linen provided, a well for drinking water, a wood fireplace or stove, and a cold-water tap and basin that drains the wastewater outside the unit onto the ground, would still qualify for exemption. This is not considered the provision of electricity, indoor plumbing, heat or bedding.
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I am a non-resident of British Columbia. I bought a skiing package from a British Columbia travel company that included transportation, lodging for a week and ski tickets. I paid a single price for the package that included hotel room tax. As a non resident, can I get a refund of the hotel room tax? |
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No. There are no refunds of hotel room tax paid by non-residents on taxable accommodation in British Columbia. |
Overdue Balance Answers
Who can I contact regarding my debt? |
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Please contact the phone number indicated on your notice, or call
1-800-663-7867 for general information. |
How do I know how much I owe? |
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If your notice doesn't include a dollar amount, please phone the number indicated on your notice or contact us. |
What should I do if I feel that I have already paid this? |
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Please find proof of payment, such as the front and back of a cancelled cheque or a letter indicating the account and amount paid, and then contact the phone number on your notice. We may have processed your payment after the notice was sent out. |
Why did I still get a notice when I have already provided a nil return? |
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We may have received your payment after the notice was sent out. Please call the phone number on your notice if you have further questions. |
Do you accept credit card payments? |
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No, we do not accept credit card payments at this time. |
What should I do if I disagree with the amount I owe? |
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Please call the phone number listed on your notice. If you are still not satisfied, you have the right to appeal to the Minister under the legislation.
For more information, please refer to the Appeals section on our website. |
Why did I get a notice of collection? |
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Our office has not received your tax payment(s) for any of the following:
- the purchase of a boat, aircraft or vehicle
- taxes not remitted under the Social Service Tax Act, Hotel Room Tax Act, Motor Fuel Tax Act or Tobacco Tax Act
- an audit assessment
- assets purchased or brought into British Columbia
If you have questions, please call the phone number listed on your notice or contact us. |
Can I make a payment arrangement if I can't pay my debt in full? |
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There are many different payment arrangements available to you. For details, please call the phone number on your collection notice or contact us. |
What will happen if I can't or don't pay my bill? |
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The province may initiate the following actions:
- Place a notice of Crown Debt on your property
- Issue a demand on your wages, bank account or other accounts
- Set off funds owed to you by the provincial or federal government
- File a Certificate of Judgement in British Columbia Supreme Court
- Seize and sell your assets
- Hold directors personally responsible for corporate tax debt under the Social Service Tax Act, Hotel Room Tax Act, Motor Fuel Tax Act or Tobacco Tax Act
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Why are you taking my income tax refund or GST credit? |
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If you owe a debt to the Province of British Columbia, we can offset monies owing to you from the Canada Revenue Agency. |
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