Municipal Accommodation Tax

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In 2017, the Province of Ontario issued Transient Accommodation regulation 435/17, which came into force on December 1st, 2017. The Regulation provides the necessary provisions for municipalities across Ontario to implement a Municipal Accommodation Tax.


A Municipal Accommodation Tax (M.A.T.) is a fee or tax levied on short-term and overnight accommodation. This includes hotels, motels, and short-term rentals, including Air BnB and campgrounds. The maximum fee is four (4) percent.


On March 11, 2022, Owen Sound’s Community Development, Tourism and Culture Advisory Committee moved the motion:


"THAT in consideration of Staff Report CS-22-027 respecting Municipal Accommodation Tax, the Community Development, Tourism and Culture Advisory Committee recommends that City Council request staff to initiate the process outlined in table 1 in this report starting with a consultation with hotel/motel operators, short term accommodators and stakeholders."

The City held two information sessions regarding M.A.T. on April 25, 2023, in the Bay Room at the Harry Lumley Bayshore Community Centre.

Link to Owen Sound Accommodator Survey

Please direct any questions to:
Paul McGrath, Manager of Community & Business Development, 519-376-4440 ext. 1254 or email pmcgrath@owensound.ca

Pamela Coulter, Director of Community Services, 519-376-4440 ext. 1252 or email pcoulter@owensound.ca

In 2017, the Province of Ontario issued Transient Accommodation regulation 435/17, which came into force on December 1st, 2017. The Regulation provides the necessary provisions for municipalities across Ontario to implement a Municipal Accommodation Tax.


A Municipal Accommodation Tax (M.A.T.) is a fee or tax levied on short-term and overnight accommodation. This includes hotels, motels, and short-term rentals, including Air BnB and campgrounds. The maximum fee is four (4) percent.


On March 11, 2022, Owen Sound’s Community Development, Tourism and Culture Advisory Committee moved the motion:


"THAT in consideration of Staff Report CS-22-027 respecting Municipal Accommodation Tax, the Community Development, Tourism and Culture Advisory Committee recommends that City Council request staff to initiate the process outlined in table 1 in this report starting with a consultation with hotel/motel operators, short term accommodators and stakeholders."

The City held two information sessions regarding M.A.T. on April 25, 2023, in the Bay Room at the Harry Lumley Bayshore Community Centre.

Link to Owen Sound Accommodator Survey

Please direct any questions to:
Paul McGrath, Manager of Community & Business Development, 519-376-4440 ext. 1254 or email pmcgrath@owensound.ca

Pamela Coulter, Director of Community Services, 519-376-4440 ext. 1252 or email pcoulter@owensound.ca

Questions about MAT

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  • Share As a senior tourist to Owen Sound, I have been charged $36.15, so far, for a tourist tax? We plan carefully for a 5 day vacation, on a strict pension, and you have given an illegal tourist tax to us. The only legal taxes, are, GST and PST. My motel, is already paying a high business tax and if you are trying to tax B&Bs, do that, but don't even try to tax me for something, that provides zero benefit to me. Previous to 2014, we used to go to Niagara Falls, every 2 years, for 4 days, until they charged us an illegal tourist tax, we have NEVER been back. Think, of all the money, they have lost. This is your challenge, so far you owe me $36.15 and I expect a cheque in the mail and a re-evaluation of your short-sighted scam. My motel was $900 and I project that I will spend almost the same in food and services , plus attractions and gifts. SO, riddle me this....if you came to Chatham and needed tires or a BBQ, and I charged you 4% more, because you are a tourist....how would you feel? I'll give you 10 days from today July 8, to send the money, so far and any further tourist charges, would be extra. The power of the internet, is great and I will send your message. on Facebook Share As a senior tourist to Owen Sound, I have been charged $36.15, so far, for a tourist tax? We plan carefully for a 5 day vacation, on a strict pension, and you have given an illegal tourist tax to us. The only legal taxes, are, GST and PST. My motel, is already paying a high business tax and if you are trying to tax B&Bs, do that, but don't even try to tax me for something, that provides zero benefit to me. Previous to 2014, we used to go to Niagara Falls, every 2 years, for 4 days, until they charged us an illegal tourist tax, we have NEVER been back. Think, of all the money, they have lost. This is your challenge, so far you owe me $36.15 and I expect a cheque in the mail and a re-evaluation of your short-sighted scam. My motel was $900 and I project that I will spend almost the same in food and services , plus attractions and gifts. SO, riddle me this....if you came to Chatham and needed tires or a BBQ, and I charged you 4% more, because you are a tourist....how would you feel? I'll give you 10 days from today July 8, to send the money, so far and any further tourist charges, would be extra. The power of the internet, is great and I will send your message. on Twitter Share As a senior tourist to Owen Sound, I have been charged $36.15, so far, for a tourist tax? We plan carefully for a 5 day vacation, on a strict pension, and you have given an illegal tourist tax to us. The only legal taxes, are, GST and PST. My motel, is already paying a high business tax and if you are trying to tax B&Bs, do that, but don't even try to tax me for something, that provides zero benefit to me. Previous to 2014, we used to go to Niagara Falls, every 2 years, for 4 days, until they charged us an illegal tourist tax, we have NEVER been back. Think, of all the money, they have lost. This is your challenge, so far you owe me $36.15 and I expect a cheque in the mail and a re-evaluation of your short-sighted scam. My motel was $900 and I project that I will spend almost the same in food and services , plus attractions and gifts. SO, riddle me this....if you came to Chatham and needed tires or a BBQ, and I charged you 4% more, because you are a tourist....how would you feel? I'll give you 10 days from today July 8, to send the money, so far and any further tourist charges, would be extra. The power of the internet, is great and I will send your message. on Linkedin Email As a senior tourist to Owen Sound, I have been charged $36.15, so far, for a tourist tax? We plan carefully for a 5 day vacation, on a strict pension, and you have given an illegal tourist tax to us. The only legal taxes, are, GST and PST. My motel, is already paying a high business tax and if you are trying to tax B&Bs, do that, but don't even try to tax me for something, that provides zero benefit to me. Previous to 2014, we used to go to Niagara Falls, every 2 years, for 4 days, until they charged us an illegal tourist tax, we have NEVER been back. Think, of all the money, they have lost. This is your challenge, so far you owe me $36.15 and I expect a cheque in the mail and a re-evaluation of your short-sighted scam. My motel was $900 and I project that I will spend almost the same in food and services , plus attractions and gifts. SO, riddle me this....if you came to Chatham and needed tires or a BBQ, and I charged you 4% more, because you are a tourist....how would you feel? I'll give you 10 days from today July 8, to send the money, so far and any further tourist charges, would be extra. The power of the internet, is great and I will send your message. link

    As a senior tourist to Owen Sound, I have been charged $36.15, so far, for a tourist tax? We plan carefully for a 5 day vacation, on a strict pension, and you have given an illegal tourist tax to us. The only legal taxes, are, GST and PST. My motel, is already paying a high business tax and if you are trying to tax B&Bs, do that, but don't even try to tax me for something, that provides zero benefit to me. Previous to 2014, we used to go to Niagara Falls, every 2 years, for 4 days, until they charged us an illegal tourist tax, we have NEVER been back. Think, of all the money, they have lost. This is your challenge, so far you owe me $36.15 and I expect a cheque in the mail and a re-evaluation of your short-sighted scam. My motel was $900 and I project that I will spend almost the same in food and services , plus attractions and gifts. SO, riddle me this....if you came to Chatham and needed tires or a BBQ, and I charged you 4% more, because you are a tourist....how would you feel? I'll give you 10 days from today July 8, to send the money, so far and any further tourist charges, would be extra. The power of the internet, is great and I will send your message.

    al asked 12 days ago

    We hope that you enjoyed your visit to Owen Sound. The Municipal Accommodation Tax is a revenue tool that the provincial government has given Ontario municipalities to further promote tourism as an economic driver. At least 50% of the net revenue from the MAT must be reinvested in tourism promotion. This will hopefully make future visits to our city even more enjoyable.

    Here’s some background regarding the tax.

    On May 17, 2017, the Province enacted Bill 127, Stronger, Healthier Ontario Act, 2017, which provides municipalities with the authority to levy a transient accommodation tax. The Transient Accommodation Regulation 435/17 came into effect 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 400.1 of the Municipal Act

    Through Owen Sound’s By-law Number 2023-127, effective March 1, 2024, a four per cent (4%) charge will be collected on the purchase of accommodations at hotels, motels, Airbnb’s, bed and breakfasts, and campgrounds on stays of 28 days or less.

Page last updated: 02 Jun 2023, 02:08 PM