Municipal tax is set by the municipality, based on its revenue needs. Municiple tax rates are set by council and staff in the annual budget process. Revenue funds local infrastructures and services.
Regional district tax is set by the regional district. Revenue provides key services like regional water and sewage treatement. Regional districts, such as Metro Vancouver, tell their municipalities what their revenue needs are, and the municipalities collect on their behalf. In rural areas, the province (Surveyor of Taxes) collects for regional districts.
School tax is set by the BC Government to fund schools. It varies by school district