Municipal Accommodation Tax (MAT)
Since May 1st, 2018, the City of Brockville has been collecting Municipal Accommodation Tax (MAT) from all establishments providing transient accommodation. This tax only applies to transient accommodation rentals of less than 30 days within the City of Brockville.
The taxation rate of 6% applies to the following:
- Hotel
- Motel
- Inn
- Resort
- Dwelling Unit (AirBnB’s)
All MAT funds collected are split between the Destination Marketing Organization (50%) and eligible tourism entities (50%). An eligible tourism entity is defined as a non-profit entity whose mandate includes the promotion of tourism in Ontario or in a municipality.
City of Brockville Bylaw 047-2024 governs the collection and distribution of MAT funds. The bylaw is in compliance with the information established in “Ontario Regulation 435/17 Transient Accommodation Tax”.
As an eligible transient accommodation provider doing business and/or facilitating business transactions within the boundaries of the City of Brockville, you will be obliged by law to collect and remit MAT on all rooms sold for overnight accommodation. Revenues generated from other services, including but not limited to such things as meeting room rentals, food and beverage, and room service, will be excluded from the MAT.
Each accommodation provider in the municipality that is required to collect the tax shall include on every invoice or receipt, for the purchase of transient accommodation, a separate item for the amount of tax on transient accommodation imposed on the purchase, and the item shall be identified as “Municipal Accommodation Tax”.
If you have any questions about the Municipal Accommodation Tax, please click here to contact Kelly Brintnell