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A municipally owned corporation is a corporation owned by a municipality.They are typically "organisations with independent corporate status, managed by an executive board appointed primarily by local government officials, and with majority public ownership."
There is a 5% tax on lodging and 5% tax on hotel room fees. New Brunswick: HST: 10: 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [6] Newfoundland and Labrador: HST: 10 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [7] Northwest Territories: GST: 0: 5 Nova Scotia ...
In 1935, a municipal income tax was imposed on the income of individuals resident or doing business in Montreal and the municipalities of the Montreal Metropolitan Commission. [28] Similar income taxes were also imposed in Sherbrooke from 1886 to 1912, in Sorel from 1889, and Hull from 1893.
For many municipalities in the United States, property taxes are the primary source of revenue. The amount of forgone tax revenue as a result of these tax-exempt land parcels is significant. The president of the city council of Baltimore, MD, recently estimated that his city loses $120 million annually from these foregone taxes. [16]
A franchise fee is a fee or charge that one party, the franchisee, pays another party, the franchisor, for the right to enter in a franchise agreement. Generally by paying the franchise fee a franchisee receives the rights to sell goods or services, under the franchisor's trademarks , as well as access to the franchisor's business processes.
Canada has a total of 5,162 [1] municipalities among its 10 provinces and 3 territories that are subject to some form of local government. Matrix of municipalities [ edit ]
Lac La Biche County changed status from a municipal district to Alberta's sixth specialized municipality on January 1, 2018. [14] It was originally formed on August 1, 2007, when the Town of Lac La Biche amalgamated with the surrounding Lakeland County. [15] In 2015, it launched an investigation into the possibility of a change in status.
The three special areas were created in 1938 under the authority of the Special Areas Act [6] as a result of hardship brought upon a particular area in southeastern Alberta during the drought of the 1930s. [4] A special area is not to be confused with a specialized municipality, which is a completely different municipal status.