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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