Municipal Accommodation Tax

Since May 1^st, 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.

There are two established taxation rates, depending on the type of accommodation being provided:

• Hotel, Motel, Inn, Resort, Hostel, or Dwelling Unit: 4% of the purchase price
• Bed & Breakfast Establishments: $4.00 per night

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 020-2018 and Bylaw 046-2018 govern the collection and distribution of MAT funds. The bylaws are both 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”.

Each accommodation provider shall provide the municipality with:

• A monthly Remittance Form which shall include a certification by an officer of the Participant certifying the amount of Accommodation Tax collected.
  • Municipal Accommodation Tax Remittance Form
  • Municipal Accommodation Tax Remittance Form for Bed and Breakfasts
• A cheque payable to The Corporation of the City of Brockville to the attention of Emily MacKenzie.

If you have any questions about the Municipal Accommodation Tax, please click here to contact Emily MacKenzie.