Municipal Accommodation Tax | Municipality of Northern Bruce Peninsula

On September 27, 2021, Council approved By-law 2021-83, a by-law to impose a transient municipal accommodation tax within the Municipality of Northern Bruce Peninsula. The Municipal Accommodation Tax (MAT) was effective as of January 1, 2022, at a rate of 4%.

The tax applies to Short Term Accommodations as defined by By-law 2021-84. A “Short Term Accommodation” refers to a private residential dwelling that is rented to provide accommodation to a person or persons on a temporary basis for a period of less than 30 days and to which the Residential Tenancies Act, 2006, S.O. 2006, c. 17, as may be amended from time to time, does not apply.

New Changes To The MAT Program

Effective January 1, 2025, as per By-law 2024-23, the Municipal Accommodation Tax will be expanded to encompass hotels, motels, bed and breakfasts, and other establishments providing transient lodging in all, or part of a dwelling are required to collect and remit the Municipal Accommodation Tax on accommodations of 30 days or less.

Campgrounds and marinas are exempt from the expansion of the Municipal Accommodation Tax. This change is part of our ongoing efforts to ensure a fair approach to supporting our Chamber of Commerce in the delivery of tourism services and infrastructure development.

If you have not received a letter from the Municipal Office surrounding your unique Registration Number, please contact us!

The MAT applies only to the accommodation charge and not associated charges, such as meals or room incidentals. The Municipal Accommodation Tax must be identified as a separate item or charge on each bill, receipt, or invoice.

Due dates: payment and submission information

Q1 (January – March) is due on or before April 30
Q2 (April – June) is due on or before July 31
Q3 (July – September) is due on or before October 31
Q4 (October – December) is due on or before January 31

The Municipality has created an online payment form for the collection of MAT payments. Registered STA owners will receive an email from the Municipality that includes instructions for remittance. STA owners shall remit the amount for the previous quarter on or before the last day of the month following the end of the quarter.

A step-by-step Municipal Accommodation Tax Guidebook is available below to assist individuals through the online remittance process.

If you require assistance, please email us.

Step-by-step Remittance Guidebook Municipal Accommodation Tax Remittance Form

Utilization of the Funds Generated through the Municipal Accommodation Tax Program

The Municipal Accommodation Tax Program will generate funding to promote tourism within the Municipality of Northern Bruce Peninsula. The Tobermory Chamber of Commerce will receive 50% of the net revenue collected from the Program for tourism promotion and development. The remaining 50% of the net revenue will be retained by the Municipality of Northern Bruce Peninsula, earmarked for projects that promote tourism, and benefit both residents and visitors.

Projects Funded:

Municipal Website Refresh, including the incorporation of an online payment portal.
Building Condition Assessments
Advertising
Lion's Head Community Centre and Arena Project
Surveillance Equipment

Chamber Funding Provided (to date):

$284,544.76