V-6.1 - Act respecting Northern villages and the Kativik Regional Government

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215. In addition to the taxes provided for in section 214, the council may establish, impose and levy certain annual dues or taxes on all trades, manufactures, financial or commercial establishments, occupations, arts, professions, callings or means of earning a profit or a livelihood, carried on or followed by one or more persons or partnerships in the territory of the municipality, provided that such duties or taxes do not exceed in any case an annual amount of $300, unless the Minister fixes from time to time a greater amount. Such dues or taxes may be different for persons who have not resided in the territory of the municipality for 12 months from those for persons who reside therein for at least that period, provided that such dues and taxes imposed on non-residents and on those who have resided in the municipality for less than 12 months, do not exceed the others by more than 50%, unless the Minister fixes from time to time a higher percentage.
The tax imposed in virtue of the first paragraph shall be payable for every business establishment, and for every kind of business or occupation, when carried on by the same person or partnership in two or more distinct and separate buildings or business establishments.
1978, c. 87, s. 215; 1996, c. 2, s. 1073; 1999, c. 40, s. 331.
215. In addition to the taxes provided for in section 214, the council may establish, impose and levy certain annual dues or taxes on all trades, manufactures, financial or commercial establishments, occupations, arts, professions, callings or means of earning a profit or a livelihood, carried on or followed by one or more persons, firms or corporations in the territory of the municipality, provided that such duties or taxes do not exceed in any case an annual amount of $300, unless the Minister fixes from time to time a greater amount. Such dues or taxes may be different for persons who have not resided in the territory of the municipality for 12 months from those for persons who reside therein for at least that period, provided that such dues and taxes imposed on non-residents and on those who have resided in the municipality for less than 12 months, do not exceed the others by more than 50 %, unless the Minister fixes from time to time a higher percentage.
The tax imposed in virtue of the first paragraph shall be payable for every business establishment, and for every kind of business or occupation, when carried on by the same person, firm or company in two or more distinct and separate buildings or places of business.
1978, c. 87, s. 215; 1996, c. 2, s. 1073.
215. In addition to the taxes provided for in section 214, the council may establish, impose and levy certain annual dues or taxes on all trades, manufactures, financial or commercial establishments, occupations, arts, professions, callings or means of earning a profit or a livelihood, carried on or followed by one or more persons, firms or corporations in the municipality, provided that such duties or taxes do not exceed in any case an annual amount of $300, unless the Minister fixes from time to time a greater amount. Such dues or taxes may be different for persons who have not resided in the municipality for twelve months from those for persons who reside therein for at least that period, provided that such dues and taxes imposed on non-residents and on those who have resided in the municipality for less than twelve months, do not exceed the others by more than 50 %, unless the Minister fixes from time to time a higher percentage.
The tax imposed in virtue of the first paragraph shall be payable for every business establishment, and for every kind of business or occupation, when carried on by the same person, firm or company in two or more distinct and separate buildings or places of business.
1978, c. 87, s. 215.