Municipal Accommodation Tax (MAT)

Share on Facebook Share on Twitter Share on Linkedin Email this link
image of hand opening a hotel door

Background

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 October 29th, 2018, Huntsville Town Council passed By-Law 2018-131, 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 April 1st, 2019, and applies to all accommodation sold for a continuous period of less than 30 days in a hotel, motel, lodge, inn, and bed and breakfast.

Use of Revenue Generated Through the Program

The tax will generate funding to promote and develop tourism within Huntsville. 70% of the net revenues will be directed towards a newly established Non-Share Capital Corporation who's sole focus will be the enhancement and promotion of Tourism in Huntsville. This organization will direct funds towards tourism promotion and development with a focus on attracting more visitors to the Town through sports and cultural events, new product developments, and enhanced attractions and outdoor activities.

The other 30% of the net revenues will be retained by the Town of Huntsville, earmarked for projects and initiatives that promote and support tourism and economic development efforts that benefit residents and visitors.

About the Legislation

The Municipal Accommodation Tax is a new revenue tool that the provincial government has given Ontario municipalities to further promote tourism as an economic driver.

On May 17, 2017, the Province enacted Bill 127, Stronger, Healthier Ontario Act, 2017, providing municipalities the authority to levy a transient accommodation tax (hotel tax). The Transient Accommodation Regulation 435/17 came into force on December 1, 2017, outlining provisions for municipalities across Ontario to implement a Municipal Accommodation Tax (MAT).

The Regulation applies if a municipality imposes a tax in respect of the purchase of transient accommodation in the municipality under section Municipal Act 400.1 of the Act.

Background

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 October 29th, 2018, Huntsville Town Council passed By-Law 2018-131, 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 April 1st, 2019, and applies to all accommodation sold for a continuous period of less than 30 days in a hotel, motel, lodge, inn, and bed and breakfast.

Use of Revenue Generated Through the Program

The tax will generate funding to promote and develop tourism within Huntsville. 70% of the net revenues will be directed towards a newly established Non-Share Capital Corporation who's sole focus will be the enhancement and promotion of Tourism in Huntsville. This organization will direct funds towards tourism promotion and development with a focus on attracting more visitors to the Town through sports and cultural events, new product developments, and enhanced attractions and outdoor activities.

The other 30% of the net revenues will be retained by the Town of Huntsville, earmarked for projects and initiatives that promote and support tourism and economic development efforts that benefit residents and visitors.

About the Legislation

The Municipal Accommodation Tax is a new revenue tool that the provincial government has given Ontario municipalities to further promote tourism as an economic driver.

On May 17, 2017, the Province enacted Bill 127, Stronger, Healthier Ontario Act, 2017, providing municipalities the authority to levy a transient accommodation tax (hotel tax). The Transient Accommodation Regulation 435/17 came into force on December 1, 2017, outlining provisions for municipalities across Ontario to implement a Municipal Accommodation Tax (MAT).

The Regulation applies if a municipality imposes a tax in respect of the purchase of transient accommodation in the municipality under section Municipal Act 400.1 of the Act.

  • Welcome to the Municipal Accommodation Tax (MAT) news feed!

    Share on Facebook Share on Twitter Share on Linkedin Email this link
    14 Mar 2019

    We hope you will find the resources on the project page helpful and that you will experience many opportunities to engage with us on matters that are most important to you.

    About our news feed:

    News articles are a great way for us to keep you informed about the project. Here we can communicate important details, highlight events and showcase successes during project milestones.

    Whether you are signed in to your account or not, you can always see what is going on in news.

    Check back frequently for updated news on the MAT.

    Sign Up for MyHuntsville.ca:

    If you haven’t had the opportunity to do so, join the conversation and sign up today!