This is the exact embedded text of the captured official document.
Snapshot 6f78bf461759 · verified 2026-08-23 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
By-law 2018-129
Municipal Accommodation Tax
(Consolidated - as amended)
A By-law of The Corporation of the City of Barrie
to establish a Municipal Accommodation Tax.
Disclaimer:
The following consolidation is an electronic reproduction made available for
information only. It is not an official version of the By-law. The format may be different,
and plans, pictures, other graphics or text may be missing or altered. The City of Barrie
does not warrant the accuracy of this electronic version.
This consolidation cannot be distributed or used for commercial purposes. It may be
used for other purposes, only if this disclaimer is repeated as well as the notice of
copyright.
Official versions of all By-laws can be obtained by contacting the Legislative and Court
Services Department at [email protected] or by phone 705-739-4220 ext. 5500.
This By-law printed under and
by the authority of the Council
of the City of Barrie
2
By-law 2018-129
The Corporation of the City of Barrie
Office Consolidation
Municipal Accommodation Tax)
Bill No. 129
BY-LAW NUMBER 2018-129
WHEREAS The Corporation of the City of Barrie may, by by-law, impose a tax in respect
of the purchase of transient accommodation in the municipality in accordance with Part XII.1 of the
Municipal Act, 2001, S.O. 2001, Chapter 25, as amended, and the Transient Accommodation Tax
Regulation 435/17;
AND WHEREAS The Council of The Corporation of the City of Barrie adopted motion 18-
G-150 to establishment a Transient Accommodation Tax to be imposed on the purchase of
accommodations of short duration within the City of Barrie, and will generate revenue which may
be shared with designated non-profit entities who promote local tourism as further described in
Regulation 435/17.
AND WHEREAS The Council of the Corporation of the City of Barrie wishes to add the
arrears of the Municipal Accommodation Tax, interest and penalties to the tax roll for the properties
in the City of Barrie registered in the name of the Provider to be collected in like manner as property
taxes and such arrears shall constitute a lien upon the lands, but pursuant to section 400.4(2) of
the Municipal Act, 2001 and such lien will not have a higher priority than it would otherwise have
in law in relation to other claims, liens or encumbrances;
NOW THEREFORE the Council of The Corporation of the City of Barrie enacts as follows:
1.
APPLICATION OF TAX
1.1
A purchaser of transient accommodations shall, at the time of purchasing the
accommodation, pay an accommodation tax in the amount of six percent of the
purchase price of the accommodation provided for a continuous period of less than
30 nights provided in an accommodation advertised on any third-party
accommodation sharing technology platform.
1.2
A provider of transient accommodation 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".
2.
EXEMPTIONS
2.1
The municipal accommodation tax imposed by subsection 1(1) does not apply to:
a)
The Crown, every agency of the Crown in right of Ontario and every
authority, board, commission, corporation, office, or organization of
persons a majority of whose directors, members or officers are appointed
or chosen by or under the authority of the Lieutenant Governor in Council
or a member of the Executive Council;
b)
Every board as defined in subsection 1(1) of the Education Act;
c)
Every university in Ontario and every college of applied arts and
technology and post-secondary institution in Ontario whether or not
affiliated with a university, the enrolments of which are counted for the
purposes of calculating annual operating grants entitlements from the
Crown on accommodations provided to students while the student is
registered at and attending the institution;
d)
Every hospital referred to in the list of hospitals and their grades and
classifications maintained by the minister of Health and Long-Term Care
under the Public Hospitals Act and every private hospital operated under
the authority of a license issued under the Private Hospitals Act;
e)
Every long-term care home as defined in subsection 2(1) of the Long-
Term Care Homes Act, 2007, retirement home and hospices;
A By-law of The Corporation of the City of Barrie to
establish a Municipal Accommodation Tax.
3
By-law 2018-129
The Corporation of the City of Barrie
Office Consolidation
Municipal Accommodation Tax)
f)
Every treatment centre that receives provincial aid under the Ministry of
Community and Social Services Act;
g)
Every house of refuge, or lodging for the reformation of offenders;
h)
Every charitable, non-profit philanthropic corporation organized as
shelters for the relief of the poor or for emergency;
i)
Short-term shelter accommodation provided by City or its agencies at
contracted hotels or motels;
j)
Every tent or trailer site(s) supplied by a campground, tourist camp or
trailer park;
k)
Every accommodation supplied by employers to their employees in
premises operated by the employer; and
l)
Every hospitality room in an establishment that does not contain a bed and
is used for displaying merchandise, holding meetings, or entertaining.
3.
TAX COLLECTED BY SERVICE PROVIDER
3.1
Providers of transient accommodation shall include on every invoice or receipt for
the purchase of transient accommodation a separate item identified as "Municipal
Accommodation Tax" for the amount of Municipal Accommodation Tax imposed
on the purchase.
3.2
Providers of transient accommodation shall collect the Municipal Accommodation
Tax from the purchaser at the time the accommodation is purchased and shall
remit the Municipal Accommodation Tax to the tax collection agents designated by
the municipality pursuant to Section 4 within the time prescribed in any Municipal
Accommodation Tax notice and shall include monthly statements in the form
required by the tax collection agents detailing the number of rooms sold, purchase
price and levy collected.
4.
AGENT TAX COLLECTORS
4.1
The collection and administration of taxes to be remitted by providers of transient
accommodation, pursuant to Section 3, shall be collected by Tourism Barrie, as
agents for the municipality, who shall collect the Municipal Accommodation Tax
from providers of transient accommodation providers.
4.2
The Mayor and City Manager may designate additional tax collection agents for
the municipality and enter into agreements with designated collection agents in
consultation with the City Clerk, Director of Finance and Director of Legal Services.
5.
PENALTIES AND INTEREST
5.1
Penalties and interest at the rate applicable to overdue property taxes shall be
payable by the providers of transient accommodation on the non-payment of the
full amount of the Municipal Accommodation Tax by the due date set out in the
notice, and interest may be added on the first day of default and on each month
thereafter in which the default continues.
6.
LIENS
6.1
All Municipal Accommodation Tax penalties and interest that are past due shall
be deemed by the City Chief Financial Officer to be in arrears, and the City Chief
Financial Officer is authorized to take any one or more steps available to the City
to collect any such amount including without limitation:
i.
adding the amount to the tax roll for any real property in the City registered
in the name of the provider to be collected in a manner as municipal
property taxes and shall constitute a lien upon the lands;
ii.
bringing an action in the name of the City for the recovery of the amount
in he court of appropriate jurisdiction;
iii.
referring the collection of the amount to a debt collection agency; or
iv.
exercising any other remedy available to the City otherwise available in
law.
4
By-law 2018-129
The Corporation of the City of Barrie
Office Consolidation
Municipal Accommodation Tax)
7.
AUDIT AND INSPECTION
7.1
Every transient accommodation service provider shall keep books of account,
records, and documents sufficient to furnish the City and its designated tax
collectors with the necessary particulars of sales of accommodation, amount of
levy collected and remittance.
7.2
The City's tax collectors designated pursuant to Section 4 may inspect and audit
all books, documents, transactions and accounts of transient accommodation
providers and require transient accommodation providers to produce copies of any
documents or records required for the purposes of administering and enforcing this
By-law, as required.
8.
OFFENCE AND PENALTIES
8.1
Every person is guilty of an offence under this By-law who:
i.
Makes, participates in, assents or contributes in making of false or deceptive
statements in a report, statement, form or other document prepared,
submitted or filed under the purposes of this By-law;
ii.
Destroys, alters, mutilates, hides or otherwise disposes of any records or
books of account, in order to evade payment or remittance of tax;
iii.
Makes, assents to or contributes in the making of false or deceptive entries,
or assents to or contributes in the omission to enter a material, in any records
or books of account;
iv.
Hinders, molests or interferes with any audit or inspection conducted by the
City or its agent pursuant to Section 4 herein;
v.
Willfully, in any manner, evades or attempts to evade:
a.
Paying tax;
b.
Remitting tax; or
c.
Otherwise complying with this By-law; or
vi.
Conspires with any person to commit an offence described in subsection 8.1
(i) through (v) herein.
8.2
Pursuant to the authority granted under the Municipal Act, 2001, any Provider who
contravenes or fails to comply with any provision of this By-law is guilty of an
offence and is liable to such penalties set forth in this By-law and recoverable under
the Provincial Offences Act, R.S.O. 1990, c.P.33 as amended.
8.3
Any Provider who is guilty of an offence is liable as follows:
i.
Upon a first conviction, a fine of not less than $300 and not more than
$50,000 if the Provider is an individual, and not less than $500 and not more
than $100,000 if the Provider is a Corporation;
ii.
Upon a second or subsequent conviction for the same offence, a fine of not
less than $500 and not more than $100,000;
iii.
Upon conviction for a continuing offence, a fine of not less than $500 and
not more than $10,000 for each day or part of a day that the offence
continues. Notwithstanding sub-paragraph 8.3 (i) herein, a total of all of the
daily fines for the offence is not limited to $100,000; and
iv.
Upon conviction for multiple offences, for each offence included in the
multiple offence, a fine of not less than $500 and not more than $10,000.
Notwithstanding sub-paragraph 8.3 (i) herein, the total of all fines for each
included offence is not limited to $100,000.
8.4
When a person has been convicted of an offence under this By-law, the Superior
Court of Justice or any court of competent jurisdiction thereafter may, in addition
to any penalty imposed on the person convicted, issue an order:
a)
Prohibiting the continuation or repetition of the offence by the person
convicted; and
b)
Requiring the person convicted to correct the contravention in the manner
and within the period that the court considers appropriate.
5
By-law 2018-129
The Corporation of the City of Barrie
Office Consolidation
Municipal Accommodation Tax)
9.
FORCE AND EFFECT
9.1
THAT this By-law shall come into force and effect on January 1, 2019.
READ a first and second time the 1st day of October, 2018.
READ a third time and finally passed this 1st day of October, 2018.
THE CORPORATION OF THE CITY OF BARRIE
"ORIGINAL SIGNED"
MAYOR - J.R. LEHMAN
"ORIGINAL SIGNED"
CITY CLERK - WENDY COOKE
6
By-law 2018-129
The Corporation of the City of Barrie
Office Consolidation
Municipal Accommodation Tax)
Amendments to By-law 2024-138
By-law 2024-022
Sections 1.1 and 6.1
March 27, 2024
By-law 2024-139
Third
Recital,
Sections 2.1(k), 6.1,
8.1, 8.2 and 8.3
December 11, 2024