Licences & Registrations

Municipal Accommodation Tax

Background/Legislation

On Thursday November 23, 2017, the Province of Ontario issued the Transient Accommodation Regulation 435/17, which came into force December 1, 2017 and provides the necessary provisions for municipalities across Ontario to implement a Municipal Accommodation Tax (MAT)

On March 16, 2021 South Bruce Peninsula Council passed By-Law 30-2021, approving the implementation of a four percent (4%) mandatory MAT applicable on all short-term accommodations under 30 days.

The MAT will come into effect on January 1, 2022 and applies to all accommodation sold for a continuous period of 30 days or less including:

  • a room or suite of rooms containing one or more beds or cots, whether in a hotel, motel, boarding, lodging, or rooming house, bed and breakfast or other establishment providing lodging
  • in a tent, trailer, vehicle, recreational vehicle or other structure on a campsite or in a campground, regardless of whether the tent/trailer/vehicle/recreational vehicle/structure is brought to the campsite/campground by the patron or if it is existing on the campsite or in the campground

New MAT Reporting Software

More information can be found here.

Credit card payments will display Merchant Descriptor: BAM*MAT TAX AVNU HRMRI

Forms

Municipal Accommodation Tax Association (MATA)

Find out information about MATA.

Frequently Asked Questions

A Municipal Accommodation Tax (MAT) is a fee levied on short-term and overnight accommodations. It is paid by visitors when they book a room with a local accommodation provider

4% of the purchase price of the accommodation only (the room rate). It would not apply to other associated services and amenities, like meeting room rentals, food and beverages, room services, Internet and phone charges.

Yes. More than a dozen towns and cities in Ontario have a Municipal Accommodation Tax, including Ottawa, Toronto, London, Waterloo Region, Windsor, Oakville, Kingston, Barrie and Sudbury.

No. The MAT is a mandatory fee, and must be paid to the accommodation provider when paying for the booking. The fees collected by accommodation providers are then remitted to the municipality.

Q1 Jan-Mar – reporting is due by April 30th and payment is due within 15 days

Q2 Apr-Jun – reporting is due by July 31 and payment is due within 15 days

Q3 Jul-Sep – reporting is due by October 31 and payment is due within 15 days

Q4 Oct-Dec – reporting is due by January 31 and payment is due within 15 days

Interest at the rate set out in the Accounts Receivable Collection Policy will be charged on overdue amounts.

Failure to file a remittance report shall be assessed based on 100% occupancy.

The Province of Ontario gave municipalities the ability to levy a Municipal Accommodation Tax through the Municipal Act, Ontario Regulation 435/17: Transient Accommodation Tax.

At least 50% of the net revenue from the MAT must be shared with an eligible not-for-profit tourism entity, and reinvested in tourism promotion. The remainder would be used for municipal purposes, at the discretion of Council. An eligible entity and where the revenue will be used has yet to be formally determined by Council however, Council has discussed using the money to fund the Community Hub project.

Visit the dedicated Short-Term Accommodation Licencing webpage for more information.