Municipal Accommodation Tax

Effective January 1, 2025, Council passed a by-law introducing a Transient Municipal Accommodation Tax (MAT) in the Municipality of Northern Bruce Peninsula.

Who the MAT applies to:

The MAT applies to accommodation providers on stays of 30 days or less, including:

  • Short-term Accommodations,
  • Hotels,
  • Motels,
  • Bed and Breakfasts,
  • Other lodging establishments.

Campgrounds and marinas are exempt from the MAT Program. This helps ensure a fair system while supporting the Chamber of Commerce in providing tourism services and infrastructure.

Registration

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

Application

The MAT is 4% and applies only to accommodation charges, not meals, parking, or other extras. It must appear as a separate line item on all invoices and receipts.

Remittance

The MAT is required to be submitted on a quarterly basis.

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 accommodation owners will receive an email from the Municipality with remittance instructions. Payments for the previous quarter must be submitted by the last day of the month following the end of that 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.

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Utilization of the funds generated through the Municipal Accommodation Tax Program

The MAT Program will generate funding to promote tourism within the Municipality of Northern Bruce Peninsula. The Tobermory and Northern Bruce Peninsula 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, earmarked for projects that promote tourism, and benefit both residents and visitors.

Municipal 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
  • Receptacles and Bear-proof bins
  • Seating and Planters

Chamber Funding Provided (to date): $372,046.79