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This document is an office consolidation of by-law amendments which has been prepared for the
convenience of the user. The City of Winnipeg expressly disclaims any responsibility for errors
or omissions.
CONSOLIDATION UPDATE: MARCH 20, 2024
THE CITY OF WINNIPEG
THE ACCOMMODATION TAX BY-LAW
NO. 70/2008
A By-law of THE CITY OF WINNIPEG to impose
a tax on accommodation of short duration in
order to support tourism initiatives.
WHEREAS The Municipal Revenue (Grants and Taxation) Act provides that the council of a
municipality may pass by-laws imposing such forms of taxes as it deems advisable within the
municipality including, without restricting the generality of the foregoing, taxes on persons who
purchase hotel and motel accommodation;
AND WHEREAS a tax on accommodations of short duration within the City of Winnipeg is intended
to generate revenue to support Destination Winnipeg, the Winnipeg Convention Centre, special
events as well as other organizations, projects and events that will encourage tourists to visit
Winnipeg;
NOW THEREFORE THE CITY OF WINNIPEG, in Council assembled, enacts as follows:
Short title
1
This By-law may be referred to as the Accommodation Tax By-law.
Definitions
2
In this By-law
"accommodation" means lodging, and the right to use lodging, that is provided for
consideration, whether or not the lodging is actually used;
"accommodation tax" means the tax imposed by section 3 of this By-law;
"all-inclusive vacation package" means a vacation arrangement that, for a single price,
includes:
(a)
at least one night's lodging in Winnipeg; and
(b)
round-trip transportation to or from Winnipeg and at least one other
location;
amended 75/2009
By-law No. 70/2008
2
"establishment" means a business that provides accommodation at a particular location
and includes an STRA ;
amended 94/2023
"lodging" includes:
(a)
the use of a bedroom, a suite of rooms containing a bedroom or the use of a
bed within a bedroom;
(a.1)
a short term rental accommodation;
added 94/2023
(b)
the use of one or more additional beds or cots in a bedroom or suite; and
(c)
food, drink, entertainment, use of equipment or facilities, or other amenities
and benefits to the extent that their inclusion in the purchase price of an
item listed in clause (a), (a.1) or (b) is not at the option of the purchaser;
amended 75/2009; 94/2023
"operator" means a person who sells, offers for sale, or otherwise provides
accommodation and, in the case of an STRA being rented, means the operator of an STRA
platform or the operator of an STRA;
amended 94/2023
"purchase price" means the price for which accommodation is purchased,
amended 94/2023
(a)
including the price paid in money, the value of goods provided or services rendered
or other consideration accepted by the operator in return for the accommodation
provided, and
(b)
including all fees charged to an STRA purchaser by the STRA operator or the STRA
platform operator, such as service or cleaning fees,
(c)
but does not include the goods and services tax imposed by the Government of
Canada nor the retail sales tax imposed by the Province of Manitoba;
"purchaser" means a person who purchases accommodation and in the case of an STRA
includes a renter;
amended 94/2023
"short term rental accommodation" or "STRA" has the same meaning as in Division
7.1 of the Community Safety Business Licensing By-law.
added 94/2023
"short term rental accommodation platform" or "STRA platform" has the same
meaning as in Division 7.1 of the Community Safety Business Licensing By-law.
added 94/2023
By-law No. 70/2008
3
"tax collector" means the Director of Assessment and Taxation of the City of Winnipeg
and any employee of the City appointed by the Director to administer or enforce all or part
of this By-law;
"time-share arrangement" means lodging that is purchased pursuant to a written
agreement, typically known as a time share agreement, that
(a)
has a term of two or more consecutive years;
(b)
fixes the location and time of occupancy;
(c)
fixes the total price and the terms and conditions for the payment of the
total price for the accommodation; and
(d)
provides for a cumulative number of nights of occupancy over the course of
the agreement that is 30 nights or more.
amended 75/2009
Application of tax
3(1)
Subject to this section, a purchaser must, at the time of purchasing accommodation, pay an
accommodation tax in the amount of 6% of the purchase price of accommodation provided for a
continuous period of less than 30 nights whether provided in a hotel, motel, inn, short term rental
accommodation, housekeeping unit, lodging house, boarding house, rooming house, bed and
breakfast establishment, resort, hostel, dormitory or any place in which accommodation is provided.
amended 75/2009; 94/2023; 29/2024
3(2)
For greater certainty, the continuous period referred to in subsection (1) is not disrupted by
the purchase of different rooms, suites, beds or other lodging in the same establishment in the
course of the continuous period.
3(3)
The accommodation tax imposed by subsection (1) does not apply to the following:
amended 94/2023
(a)
repealed 94/2023
(b)
accommodation where the purchase price is $30 or less per night or $210 or
less per week, unless the accommodation is listed on a short term rental
accommodation platform;
amended 94/2023
(c)
accommodation provided to patients or residents in a hospital, a sanatorium,
a facility designated by regulations under The Mental Health Act, a personal
care home licensed under The Health Services Insurance Act or a residential
care facility licensed under The Social Services Administration Act;
By-law No. 70/2008
4
(d)
accommodation provided to a student by an educational institution while the
student is registered at and attending the institution;
(e)
accommodation supplied by employers to their employees in premises
operated by or on behalf of the employer;
(f)
a time-share arrangement;
(g)
tent or trailer sites supplied by a campground, tourist camp or trailer park;
(h)
a hospitality room in an establishment that
(i)
does not contain a bed;
(ii)
is not in a suite that contains a bed; and
(iii)
is used for displaying merchandise, holding meetings or entertaining;
(i)
that portion of the purchase price of an all-inclusive vacation package that is
reasonably attributable to elements of the all-inclusive vacation package
other than:
(i)
the use of a bedroom, a suite of rooms containing a bedroom or the
use of a bed within a bedroom; and
(ii)
food, drink, entertainment, use of equipment or facilities, or other
amenities and benefits that cannot be reasonably distinguished from
an element listed in subclause (i);
amended 75/2009
(j)
accommodation that is
(i)
purchased by the Non-Insured Health Benefits Program of Health
Canada, First Nations and Inuit Health; and
(ii)
provided exclusively for individuals or their family members who do
not reside in Winnipeg and who are in Winnipeg to receive medical
treatment, to undergo testing at a hospital or Provincially-approved
medical facility, or to seek medical advice or treatment from a
medical specialist.
added 75/2009
3(4)
Where clause 3(3)(i) (all-inclusive vacation packages) applies, in determining the portion of
the purchase price of an all-inclusive vacation package to which the accommodation tax applies,
the tax collector may refer to the price that would be paid for similar lodging if purchased by a
purchaser who had not purchased an all-inclusive vacation package.
amended 75/2009
By-law No. 70/2008
5
Tax collected by operator
4(1)
An operator must, as an agent for the tax collector, collect the accommodation tax from the
purchaser at the time the accommodation is purchased.
4(2)
The amount of the accommodation tax must be shown as a separate item or charge on a
bill, receipt, invoice or similar document issued by the operator in respect of accommodation on
which the tax is imposed.
Tax remitted and statement submitted by operator monthly
5(1)
Unless authorized by the tax collector under subsection (5) to do so on a quarterly basis, an
operator must remit to the tax collector at the end of every month for each establishment the
operator operates:
amended 75/2009
(a)
the amount of the accommodation tax that was collected by the operator
during that month;
(b)
the amount of the accommodation tax that should have been collected by
the operator during that month; and
(c)
the amount that was collected in error by the operator during that month
and that has not been refunded to the purchaser.
5(2)
Unless authorized by the tax collector under subsection (5) to do so on a quarterly basis, an
operator must, on a form or website provided by the tax collector, submit to the tax collector at the
end of every month a statement for each establishment the operator operates, which statement
must contain information reasonably required by the tax collector to administer or enforce this By-
law including:
amended 75/2009; 94/2023
(a)
the total revenue earned by the establishment from the sale of
accommodations during the month;
(b)
the amount of revenue earned from the sale of accommodations during the
month that is not subject to the tax;
(c)
the amount of revenue earned from the sale of accommodations during the
month that is subject to the accommodation tax;
(d)
the total accommodation tax collected; and
(e)
the total accommodation tax remitted.
5(3)
Unless otherwise permitted by the tax collector, the obligation to provide the statement
referred to in subsection (2) applies even when no taxes have been collected.
amended 75/2009
By-law No. 70/2008
6
5(4)
The obligation in subsection (1) to remit taxes and the obligation in subsection (2) to submit
a statement must be met no later than the 20th day of the month following the month, or, where
applicable, the quarter in which the taxes were payable and for which the statement is applicable.
amended 75/2009
5(5)
Notwithstanding subsections (1) and (2), in order to facilitate administration of this By-law,
the tax collector may authorize an operator to remit quarterly the amounts referred to in subsection
(1) and to submit quarterly the statement referred to in subsection (2).
added 75/2009
5(6) Notwithstanding subsections (1), (2) and (5), the operator of an STRA must remit quarterly
the amounts referred to in subsection (1) and to submit quarterly the statement referred to in
subsection (2).
added 94/2023
5(7) An STRA platform operator may remit the accommodation tax referred to in subsection (1)
on behalf of an STRA operator, if mutually agreed to between the STRA operator and the STRA
platform operator. Notwithstanding the foregoing, the STRA operator shall remain liable for
remittance of the accommodation tax to the tax collector
added 94/2023
Refunds
6(1)
The tax collector shall refund to an operator all or a portion of an amount that was collected
as if it were the accommodation tax if, within one year of the collection and remittance of the
amount, the operator provides proof that:
(a)
the amount was collected notwithstanding that it was not payable as an
accommodation tax;
(b)
the amount was remitted to the tax collector; and
(c)
the amount has been refunded by the operator to the purchaser.
6(2)
In complying with subsection (1), the tax collector may deduct the amount of the refund
payable to the operator from the amount of the tax that the operator is required to remit under this
By-law.
6(3)
The tax collector shall refund to a purchaser all or a portion of an amount that was paid as if
it were the accommodation tax if the purchaser applies for the refund within one year of the
payment of the tax and provides evidence that:
(a)
the amount was paid notwithstanding that it was not payable; and
(b)
the operator has refused to refund the amount to the purchaser;
By-law No. 70/2008
7
so long as the amount was remitted by the operator to the tax collector and has not been refunded
to the operator by the tax collector.
6(4)
The tax collector shall refund to a purchaser all of the accommodation tax paid in respect of
accommodation purchased by or on behalf of an individual or one or more of the individual's family
members during such time as the individual is in Winnipeg to receive medical treatment or to
undergo testing at a hospital or Provincially-approved medical facility or to seek medical advice or
treatment from a medical specialist if:
(a)
the individual and, where applicable, the individual's family member or members do
not reside in Winnipeg and have purchased temporary accommodation in Winnipeg
while the individual is receiving medical treatment at a hospital, undergoing testing
at a hospital, or seeking specialist medical advice or treatment; and
(b)
within one year of the accommodation having been purchased, the tax
collector receives a letter from the hospital, medical facility or a physician
licenced to practise medicine in the Province of Manitoba stating that:
(i)
the individual and the individual's family member or members do not
reside in Winnipeg; and
(ii)
the individual was required to be in Winnipeg to receive medical
treatment at a hospital, undergo testing at a hospital, or seek
specialist medical advice or treatment on or between specific dates.
Inspection, audit and collection
7
The tax collector has the powers of a designated employee under The City of Winnipeg
Charter for the purposes of administering and enforcing this By-law and, without restricting any
other powers he or she may have, may, for the purpose of enforcing this By-law, he or she, or
agents acting under his or her authority, may enter any establishment
(a)
to collect the tax imposed by this By-law, if necessary;
(b)
to audit the books, records and accounts of the operator for the purpose of
ascertaining the amount of tax to be collected and remitted;
(c)
to place in the lobby or other part of the establishment such notices
regarding the tax as the tax collector may consider necessary;
(d)
to require the operator to produce for inspection any book, contract,
agreement, letter, paper or document relating to the establishment, the
accommodation provided or any other matter relating to this By-law; and
(e)
make and remove copies of any documents or records required in the
administration of this By-law.
By-law No. 70/2008
8
Appeals
8
Where an order or decision under this By-law is subject to appeal, the appeal may be made
in accordance with The City of Winnipeg Charter to the Standing Policy Committee on Finance and
Economic Development.
amended 137/2022
Address for service
9
Where an address for service under this By-law is required, one of the following shall be
used:
(a)
if the person to be served is an operator, the street address of the
establishment of which he or she is the operator;
(b)
if the person to be served is not an operator, the address provided by that
person in communication with the tax collector.
Interest penalties
10(1) A penalty equivalent to the product of 2.50% and the amount of unremitted taxes shall be
applied to taxes imposed by section 3 that are required to be remitted by subsection 5(1) but have
not been remitted by the date specified in subsection 5(4).
amended 65/2015; 54/2016; 132/2017
10(2) The penalty imposed by subsection (1) shall be compounded monthly on the 20th day of
each succeeding month.
10(3) Once compounded, the penalties form part of the unremitted taxes and in subsequent
months, penalties shall be charged upon the previous month's compounded amount until the taxes
are remitted.
Other penalties
11
Every person who fails to comply with the provisions of this By-law is guilty of an offence
and, in addition to being liable for payment of the penalty imposed by section 10, is liable on
summary conviction
(a)
for failing to collect or remit the tax, to a fine that is not less than double the
amount of the tax that should have been collected and remitted to the City
Treasurer;
(b)
for failing to comply with other provisions of this By-law,
(i)
if an individual, to a fine not exceeding $1,000 or to imprisonment
for a term not exceeding six months, or to both fine and
imprisonment;
By-law No. 70/2008
9
(ii)
if a corporation, to a fine not exceeding $50,000.00.
Transition measure
12
As a transition measure, upon application by a purchaser prior to January 1, 2010, the tax
collector shall refund to a purchaser the accommodation tax paid in respect of accommodation
amended 75/2009
(a)
that was purchased by written agreement entered into before March 26,
2008; and
(b)
that was subsequently resold by the purchaser pursuant to one or more
written agreements entered into prior to March 26, 2008:
(i)
which do not require the subsequent purchaser to pay applicable
taxes; and
(ii)
in which the purchase price is fixed and cannot be changed to take
into account the subsequent imposition of the accommodation tax.
Coming into force
13
This By-law comes into force on June 1, 2008.
DONE AND PASSED in Council assembled, this 23rd day of April, 2008.