Municipal Accommodation Tax
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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