Application of the MAT

    Effective April 1, 2019 the Town of Huntsville  is implementing a 4% Municipal Accommodation Tax (MAT) on hotels in Huntsville.

    The MAT applies to all rooms used for rental accommodation and continuous stays of 30 days or less for:

    • hotels (including full service, limited service, small hotels)
    • motels
    • Inns
    • Bed and Breakfast

    The tax only applies to the room cost portion of rental accommodation. Other hotel services, including meeting room rentals, food and beverage, room services, internet and phone charges, are excluded from the tax provided they are itemized separately on the bill.

    If your accommodation was booked and paid for prior to April 1, the tax will not be applicable. If it was booked before April 1, but paid for on April 1, or later, the tax is applicable


    Guest Frequently Asked Questions


    1. Is this a mandatory or voluntary tax?


    Mandatory. As per Town By-Law 2019-123 the Municipal Accommodation Tax must be collected by the accommodation provider at the same time customers are charged for the booking.


    2. How is the Municipal Accommodation Tax Applied to the purchases price of Accommodation? 


    The amount of the tax must be clearly identified as a line item on your bill or invoice as “Municipal Accommodation Tax” The amount is 4% of the total accommodation cost.


    3. Are other charges by accommodation providers exempt from the Municipal Accommodation Tax? 

    Yes. The Municipal Accommodation Tax is only applied to the total purchase price of your accommodation (i.e. room fee). It does not apply to amenity fees or service charges including meals, room incidentals, valet services or parking. However, to be exempt from the Municipal Accommodation Tax, these amenities and services charges must be separately itemized on the invoice/bill.