Municipal Accommodation Tax (MAT) - referencing By-law No. 2019-126 — full text

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# Municipal Accommodation Tax The Municipal Accommodation Tax (MAT) is a 4% tax on short-term accommodation stays of less than 30 days in the City of Belleville. This tax applies to: * Hotels, motels and motor hotels * Lodges, inns and resorts * Bed and breakfasts * Short-term rentals, including online bookings MAT applies only to the room charge (not services such as meals or parking), and it must be paid at the time of booking or payment to the accommodation provider. Revenue from MAT supports local tourism initiatives and development. ## Accommodation Providers ### Register Your Property If you operate a short-term accommodation and are not registered, please complete the Municipal Accommodation Tax Establishment Form. MAT Establishment Form ### Submit Monthly Payments Once registered, you must submit MAT collected using the Municipal Accommodation Tax Remittance Form. MAT Remittance Form Exemptions The following are exempt from MAT under By-law 2019-126: * Stays longer than 30 consecutive nights (after day 30) * The Crown and provincial agencies * School boards * Universities and colleges * Hospitals, long-term care homes, retirement homes and provincially funded care facilities * Entities exempt under the Municipal Act, 2001 * Correctional or rehabilitation housing * Emergency shelters * Campgrounds, trailer parks and tourist camps * Employer-provided accommodations for employees * Properties owned or operated by the City of Belleville Legal Authority The MAT is authorized by: * City of Belleville By-law No. 2019-126 (passed June 25, 2019) * Municipal Act, 2001 (Section 400.1) * Ontario Regulation 435/17 * Provincial legislation introduced in 2017 ## Frequently Asked Questions Find answers to common questions about the Municipal Accommodation Tax (MAT), including who must pay, how it is calculated and when it applies. What is the Municipal Accommodation Tax (MAT)? MAT is a 4% tax on stays under 30 days which was first introduced July 1, 2019, to support tourism in Belleville. Who must pay MAT? MAT applies to guests staying in short-term accommodations under 30 days, including: * Hotels and motels * Bed and breakfasts * Hostels * Short-term rental units How is MAT calculated? MAT is calculated as 4% of the room rate only. It does not apply to: * Meals * Parking * Valet services * Other fees listed separately Rooms without beds (such as meeting rooms) are not subject to MAT. When does MAT apply to charges? MAT applies when a guest is charged for a room. * No-show: MAT applies if the guest is charged for the stay * Cancellation fee only: MAT does not apply MAT applies to accommodations purchased on or after July 1, 2019, including corporate contracts. Are long-term stays exempt? Yes. MAT applies to the first 30 consecutive nights - stays beyond 30 nights are exempt Is MAT mandatory? Yes. MAT is required and must be paid when paying for accommodation. Contact Us **Economic Development** 613-967-3200 ext. 3238 [email protected] Subscribe and Follow Sign up to receive the latest news and notices, subscribe to our newsletter and follow along on social media to make sure you never miss an update. Stay Connected