138.The section outlines the process for introducing, changing the amount of, or abolishing the visitor levy once a principal council has complied with section 47.
139.A principal council must publish a notice detailing whether it is introducing, changing or abolishing the visitor levy; the visitor levy rates (unless the visitor levy is to be abolished); the date when the visitor levy will either come into effect, cease to have effect or change; and any other appropriate information. The notice must be published on a council's website and in any other manner considered appropriate.
140.The date for the introduction or abolition of the visitor levy must be at least 12 months after the notice is published, unless a shorter period is agreed upon by a council and WRA, and must be either 1 April or 1 October.
141.The date for a change to the visitor levy must be at least 6 months after the notice is published and must be either 1 April or 1 October.
142.The introduction, abolition, or change to the visitor levy takes effect on the date specified in the notice.
Commentary on Sections Part 3 – Visitor Levy Chapter 4 – Introducing, Changing Or Abolishing the Levy Section 48 – Introduction of the levy and changes to or abolition of the levy