HomeMy WebLinkAboutD-100 Day Care Bylaw
CAPE BRETON REGIONAL MUNICIPALITY
Provincially Licensed Day Care Commercial Tax Reduction By-Law
1. This By-law shall be known as the "Provincially Licensed Day Care Commercial
Tax Reduction".
2. In this By-law:
(1) "taxes" includes all municipal taxes.
3. All properties containing a day care centre with a valid and subsisting license
Nova Scotia Day Care Act,
under the and not containing any other commercial
use, shall have their taxes reduced to those which would be applicable if the
properties were residential properties and not commercial properties and, for
greater certainty, shall be exempt from business occupancy tax.
4. When a property ceases to meet the requirements of Section 3 of this By-law, the
tax reduction shall cease, and the owner of the property shall immediately be
liable for the additional taxes that would have been paid but for Section 3, for the
portion of the fiscal year then unexpired.
5. Owners of properties seeking to make use of the tax reduction provided in Section
3 shall provide proof of day care licensing satisfactory to the Municipality on or
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before June 30 in each and every taxation year in order to maintain their tax
reduction. Failure to provide such proof in each and every taxation year shall
result in the loss of the tax reduction for the owner's property.
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6. The effective date of this By-law shall be April 1, 2005.
PASSED AND ADOPTED
by a majority of the whole Council at a duly called meeting
of the Cape Breton Regional Municipality held on November 15, 2005.
______________________________ ______________________________
MAYOR JOHN MORGAN BERNIE WHITE
MUNICIPAL CLERK
Publication Date: November 19, 2005