By-laws

By-Law 1943 - Municipal Accommodation Tax (MAT)

The Municipal Accommodation Tax is effective June 1, 2019 at a rate of 4%.

The tax applies to accommodation sold for a continuous period of less than 30 days in a hotel, motel, lodge, inn, bed and breakfast, dwelling unit or any place an accommodation is provided.

Amenity fees and service charges including meals, room incidentals, valet services or parking provided they are separately itemized on the invoice are not included in this tax. Hospitality rooms and meeting rooms that do not contain a bed are not considered accommodations.

The Municipal Accommodation Tax must be identified as a separate item or charge on each bill, receipt or invoice.

By-Law 1943

Municipal Accommodation Tax Return Form

Accommodation Information Establishment Form

Smoke Free Ontario Regulations

Smoke Free Ontario is a landmark piece of legislation that shields workers and the public from the harmful effects of tobacco and vaping by banning smoking and vaping in enclosed public places and enclosed work places.