By-law No. 2025-36 (MAT amendment re: owner-occupied STRs)

Niagara Falls, Ontario · adopted 2025-07-08

This is the exact embedded text of the captured official document. Snapshot 31575000f7df · verified 2026-08-23 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

CITY OF NIAGARA FALLS By-law No. 2025-036 A by-law to amend By-law No. 2025-072 to include Owner Occupied Short-Term Rental as an Accommodation Property to be subject to a Municipal Accommodation Tax. WEREAS the Council of the City of Niagara Falls passed a By-law No. 2025-072 to impose a Municipal Accommodation Tax in respect of the purchase of transient accommodation within the City of Niagara Falls; AND WHEREAS the Council of the City of Niagara Falls approved Official Plan Amendment 180 and Zoning By-law No. 2025-032 on July 8th, 2025 to allow for Owner Occupied Short-Term Rentals; AND WHEREAS the Council of the City of Niagara Falls considers it desirable to amend By-law No. 2025-072 to include Owner Occupied Short-Term Rentals as an additional class of short-term accommodations, NOW THEREFORE the Council of the Corporation of the City of Niagara Falls enacts as follows: 1) That SECTION 1, Definitions of By-law No. 2025-072 is amended by deleting Subsection 1.1.2(1) and replacing it as follows: "1.1.2(1) a hotel, motel, inn, bed and breakfast, owner occupied short-term rental, whole home vacation rental, vacation rental unit or other such lodging; and" 2) All other applicable provisions and regulations set out in By-law No. 2025-072 shall remain the same and shall continue to apply, with the necessary changes in detail. 3) This By-law will become effective the day following the final day of appeal of Official Plan Amendment No. 180 and Zoning By-law No. 2025-032, provided no appeals are received. Read a First, Second and Third time; passed, signed and sealed in open Council this 8th day of July, 2025. ....................................................................... .................................................................. MARGARET CORBETT, DEPUTY CLERK JAMES M. DIODATI, MAYOR