jswizzle3737/ontario_laws_and_regs huggingface dataset:
Interpretation
 1. (1) In this Regulation, “destination marketing program” means a program under which one or more providers of transient accommodation in the City agree to pay a portion of their revenue to the Greater Toronto Hotel Association (for which the providers of transient accommodation may or may not charge fees to purchasers of transient accommodation to recover that revenue) to be used by Tourism Toronto in promoting tourism; (“programme de marketing de destinations”) “Ontario’s total tourism receipts” means, in respect of a year, the amount set out in the column titled “Total” for that year in the table titled “Ontario’s Tourism Receipts by Origin” that is published by the Ministry of Tourism, Culture and Sport on the Government of Ontario website. (“recettes touristiques totales de l’Ontario”) (2) A reference in this Regulation to Tourism Toronto is a reference to the Toronto Convention and Visitors Association, which is the regional tourism organization recognized by the Minister of Tourism, Culture and Sport for the Greater Toronto Area Tourism Region. (3) For greater certainty, the expressions “promotion of tourism” and “promoting tourism” include the development of tourism products.
Application
  2. This Regulation applies if the City imposes a tax in respect of the purchase of transient accommodation in the City under section 267 of the Act.
Limit re imposition of tax
 3. The City is not authorized to impose taxes under section 267 of the Act in respect of the purchase of transient accommodation at a university or a college of applied arts and technology or post-secondary institution whether or not affiliated with a university, the enrolments of which are counted for purposes of calculating operating grants entitlements from the Crown.
Requirement to enter into agreement
 5. (1) The City and Tourism Toronto shall enter into an agreement respecting reasonable financial
accountability matters in order to ensure that amounts paid to Tourism Toronto are used for the exclusive purpose of promoting tourism, and the agreement may provide for other matters. (2) For clarity, a requirement that an amount paid by the City under subsection 4 (1) be used in a particular manner in promoting tourism is not a reasonable financial accountability matter for the purpose of subsection (1) of this section.
Receipt for transient accommodation tax
 6. A provider of transient accommodation in the City that is required to collect the tax shall include on every invoice or receipt for the purchase of transient accommodation a separate item for the amount of tax on transient accommodation imposed on the purchase, and the item shall be identified as “Municipal Accommodation Tax” or “Toronto Accommodation Tax”.
Receipt for transient accommodation tax
 7. Omitted (provides for coming into force of provisions of this Regulation).