F-2.1 - Act respecting municipal taxation

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232.2. The rate of the business tax shall not exceed the product obtained by multiplying the projected aggregate taxation rate of the municipality established under Division III of Chapter XVIII.1 for the fiscal year in respect of which the tax is imposed by a coefficient of 5.7.
However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the number 5.7 is replaced by the number mentioned in the following subparagraphs:
(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 10.0;
(2)  in the case of Ville de Laval: 9.4;
(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 9.4;
(4)  in the case of Ville de Gatineau: 9.4;
(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 9.4;
(6)  in the case of Ville de Sherbrooke: 7.1;
(7)  in the case of Ville de Trois-Rivières: 7.1;
(8)  in the case of Ville de Lévis: 7.1;
(9)  in the case of Ville de Saguenay: 7.1.
2000, c. 54, s. 66; 2001, c. 68, s. 62; 2005, c. 50, s. 70; 2006, c. 31, s. 75.
232.2. The rate of the business tax shall not exceed the product obtained by multiplying the aggregate taxation rate of the municipality for the fiscal year in respect of which the tax is imposed by a coefficient of 5.5.
However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the number 5.5 is replaced by the number mentioned in the following subparagraphs:
(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 9.0;
(2)  in the case of Ville de Laval: 7.5;
(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 10.0;
(4)  in the case of Ville de Gatineau: 6.9;
(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 6.7;
(6)  in the case of Ville de Sherbrooke: 7.1;
(7)  in the case of Ville de Trois-Rivières: 5.6;
(8)  in the case of Ville de Lévis: 6.2;
(9)  in the case of Ville de Saguenay: 5.8.
2000, c. 54, s. 66; 2001, c. 68, s. 62; 2005, c. 50, s. 70.
232.2. The rate of the business tax shall not exceed the product obtained by multiplying the aggregate taxation rate of the municipality for the fiscal year in respect of which the tax is imposed by a coefficient of 5.5.
However, in the case of a municipality mentioned in this paragraph, the number 5.5 is replaced by the number mentioned in the following subparagraphs:
(1)  in the case of Ville de Montréal: 9.0;
(2)  in the case of Ville de Laval: 7.5;
(3)  in the case of Ville de Longueuil: 10.0;
(4)  in the case of Ville de Gatineau: 6.9;
(5)  in the case of Ville de Québec: 6.7;
(6)  in the case of Ville de Sherbrooke: 7.1;
(7)  in the case of Ville de Trois-Rivières: 5.6;
(8)  in the case of Ville de Lévis: 6.2;
(9)  in the case of Ville de Saguenay: 5.8.
2000, c. 54, s. 66; 2001, c. 68, s. 62.
232.2. The rate of the business tax shall not exceed the product obtained by multiplying the aggregate taxation rate of the municipality for the fiscal year in respect of which the tax is imposed by a coefficient of 5.5.
However, where the territory of a municipality is comprised within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficient of 5.5 is replaced by the coefficient mentioned in one or the other of the following subparagraphs according to the body whose territory comprises or coincides with the territory of the municipality :
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 9.0;
(2)  in the case of the Société de transport de la Ville de Laval: 7.5;
(3)  in the case of the Société de transport de la rive sud de Montréal: 10.0;
(4)  in the case of the Société de transport de l’Outaouais: 6.9;
(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 6.7;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 7.1;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 5.6;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 6.2;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 5.8.
In the case of a municipality whose territory is comprised within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless its territory is served by the public transit network of the transit authority, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C‐37.1) or any by-law under that section.
2000, c. 54, s. 66.