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THE CITY OF VAUGHAN
BY-LAW
MUNICIPAL ACCOMODATION TAX, SHORT-TERM RENTAL BY-LAW
(Consolidated Version - Enacted as By-law 183-2019)
Last consolidated on July 26, 2022. City of Vaughan by-laws
are provided on line for convenient public reference. By-laws
are consolidated on an ongoing basis, but recent
amendments may not be reflected in the latest consolidated
version. Check the Amendment History to get a complete
listing of all pertinent regulations. For further information
contact the Office of the Director and Chief Licensing Officer.
A By-law to enact a Municipal Accommodation Tax on the sale of Short-Term Rental
Accommodation(s) within the City of Vaughan.
WHEREAS section 400.1 of the Municipal Act, 2001, S.O 2001, c.25, (the "Act") provides
that the Council of a local municipality may, by By-law, impose a tax in respect of the
Purchase of transient Accommodation within the municipality;
AND WHEREAS pursuant to section 400.1 of the Act and the Ontario Regulation 435/17,
the Council of the Corporation of the City of Vaughan wishes to establish the tax rate and
to levy the tax on the Purchase of transient Accommodation on the Purchase of Short-
Term Rental(s) within the City of Vaughan;
AND WHEREAS pursuant to section 400.1(3) and 400.4 of the Act, Council can establish
enforcement measures as Council considers appropriate if an amount assessed for
outstanding tax, penalties or interest remains unpaid after it is due;
AND WHEREAS pursuant to section 400.1(2) and 400.1(4) of the Act, a municipality may
require certain Persons or entities to Collect the tax as agents for the municipality;
AND WHEREAS section 8(1) of the Act provides that the powers of a municipality shall
be interpreted broadly as to confer broad authority on a municipality to (a) enable it to
govern its affairs as it considers appropriate; and (b) enhance its ability to respond to
municipal issues;
AND WHEREAS section 11(2) of the Act provides that a lower-tier municipality may pass
By-laws respecting health, safety and well-being of Persons and protection of Persons
and Property, including consumer protection;
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AND WHEREAS section 391 of the Act provides for the municipality to impose fees or
charges on Persons for services or activities provided or done by or on behalf of it;
AND WHEREAS section 425 of the Act provides for a municipality to pass By-laws
providing that a Person who contravenes a By-law of the municipality passed under the
Act is guilty of an offence;
AND WHEREAS section 426 of the Act provides that no Person shall hinder or obstruct,
or attempt to hinder or obstruct, any Person who is exercising a power or performing a
duty under this Act or under a By-law passed under the Act;
AND WHEREAS section 434.1 of the Act provides for the municipality to require a
Person, subject to such conditions as the municipality considers appropriate, to pay an
administrative penalty if the municipality is satisfied that the Person has failed to comply
with a By-law of the municipality passed under this Act;
AND WHEREAS sections 444 and 445 of the Act, respectfully, provide for the
municipality to make an order requiring a Person who contravenes a By-law or who
causes or permits the contravention or the owner or occupier of land on which a
contravention occurs to discontinue the contravening activity or do work to correct a
contravention;
AND WHEREAS the Council of the Corporation of the City of Vaughan deems the
Collection of the Municipal Accommodation Tax of Short-Term Rentals to be in the
interest of active, safe and diverse communities, and economic prosperity, investment
and social capital;
NOW THEREFORE the Council of the Corporation of the City of Vaughan ENACTS as
follows:
Table of Contents
1.0 Authority and Short Title ........................................................................................ 3
2.0 Definitions and Interpretation ................................................................................ 3
3.0 Applicability and Scope .......................................................................................... 6
4.0 Application of Tax ................................................................................................... 7
5.0 Requirement to Register ......................................................................................... 7
6.0 Authority to Collect ................................................................................................. 8
7.0 Tax Collection .......................................................................................................... 8
8.0 Interest, Penalties and Fees ................................................................................... 9
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9.0 Enforcement & Liens .............................................................................................. 9
10.0 Audit and Inspection ........................................................................................... 10
11.0 Determination of Amount ................................................................................... 10
12.0 Refunds ................................................................................................................ 11
13.0 Offences and Penalties ....................................................................................... 11
14.0 Administrative Monetary Penalties .................................................................... 12
15.0 Delegation of Authority ....................................................................................... 12
16.0 Confidential Information ..................................................................................... 13
17.0 Force and Effect .................................................................................................. 13
18.0 Designation of By-law ......................................................................................... 13
1.0 Authority and Short Title
(1)
This By-law was authorized by Item No. 5 of Report No. 7 of the Finance,
Administration and Audit Committee and passed by City Council on May 14,
2019.
(2)
The By-law shall be known and referenced as the "Municipal Accommodation
Tax, Short-Term Rental By-law".
2.0 Definitions and Interpretation
(3)
In this By-law:
(a)
"Accommodation" means the lodging in a room containing one or more
beds in a Dwelling Unit for a period of a minimum of 4 hours and a
maximum of 29 consecutive days;
(b)
"Bed-and-Breakfast Establishment" means an owner-occupied
establishment in a commercial zone, operated as an accessory use to a
single detached Dwelling Unit where temporary sleeping accommodation
and sanitary facilities are made available to guests and where meals are
provided to guests. A Bed-and-Breakfast Establishment shall not include a
hotel, motel or Short-Term Rental;
(c)
"Chief Financial Officer and City Treasurer" means the Person(s)
appointed and designated as the City Treasurer;
(d)
"Chief Licensing Officer" means the Director and Chief Licensing Officer,
By-law and Compliance, Licensing and Permit Services or a designate;
(e)
"City" means the Corporation of the City of Vaughan;
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(f)
"Collect" or "Collection" means charging, receiving, accounting for, and
remitting to the City the Municipal Accommodation Tax;
(g)
"Confidential Information" means any information that is particular to the
City or a Person or their Personally Identifiable Information;
(h)
"Designated Agent" means a Short-Term Rental Brokerage that is
appointed to act as an agent for the City pursuant to section 400.1(2) or
section 400.1(4) of the Act and in accordance with section 6.0 of this By-
law;
(i)
"Director, Financial Services" means the Director, Financial Services and
Deputy City Treasurer of the City of Vaughan, or his or her successor, and
his or her designate; [Added by subsection 1(f) of By-law 033-2021 on
March 10, 2021.]
(j)
"Dwelling Unit" means a room or series of rooms of complementary use,
used by a Person(s) to live under a single tenancy, in which cooking,
eating, living, sleeping and sanitary facilities are provided;
(k)
"Eligible Tourism Entity" has the meaning given to it in the Ontario
Regulation 435/17, as amended.
(l)
"Lien" means a monetary charge upon Property for the satisfaction of
some debt or duty ordinarily arising by operation of law, including this By-
law;
(m)
"Market", "Marketed" or "Marketing" means offering, facilitating, or causing
or permitting to offer or facilitate, directly or indirectly, the sale, promotion,
canvassing, solicitation, advertising, or marketing of a Short-Term Rental,
and includes placing, posting or erecting advertisements physically or
online, provided that the Marketing activity is the Person's Primary
Business; [Added by subsection 1(c) of By-law 033-2021 on March 10,
2021.]
(n)
"Municipal Accommodation Tax" or "MAT" means the tax imposed under
this By-law, as may be amended from time to time, or its successor by-
law;
(o)
"Officer" means a Provincial Offences Officer or Municipal Law
Enforcement Officer of the City, or any other Person appointed by or
under the authority of a City by-law to enforce this By-law;
(p)
"Operate", "Operated" or "Operating" means to rent out, provide, offer to
rent out or provide, or facilitate or broker or Market or cause to be
Marketed, the offer or rental, whether directly or indirectly, including,
without limitation, via the internet or other electronic platform, of a Short-
Term Rental and shall include a Person collecting a fee or handling
payments in respect of a Short-Term Rental; [Added by subsection 1(d) of
By-law 033-2021 on March 10, 2021.]
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(q)
"Person" means an Individual Person, a partnership, or a corporation
(including any of such corporation's affiliates, subsidiaries or parent
corporations, as the case may be) to which the context can apply and
"Person" shall also include multiple Persons who, acting together, carry on
the business of a Short-Term Rental business, despite the fact that no
single one of those Persons carries on the activity in its entirety;
[Amended by subsection 1(a) of By-law 033-2021 on March 10, 2021.]
(r)
"Personally Identifiable Information" or "PII" means any data that could
potentially identify a specific Person, or any information that can be used
to distinguish one Person from another;
(s)
"Primary Business" means a business undertaken by any Person that
generates at least fifty percent (50%) or more of its revenues, directly or
indirectly, from Operating a Short-Term Rental; [Added by subsection 1(e)
of By-law 033-2021 on March 10, 2021.]
(t)
"Property" means a building, and includes the lands and premises
appurtenant thereto, and includes vacant Property;
(u)
"Property Tax Account" means an account on the City's Collectors' Roll
whereby property taxes are paid on Property, either tangible or intangible,
by the Registered Owner;
(v)
"Provider" means either the Short-Term Rental Brokerage or Short-Term
Rental Owner who is required to Collect pursuant to section 6.0 of this By-
law.
(w)
"Purchase(s)" or "Purchase Price" means the price for which Short-Term
Rental Accommodation is purchased, including the price paid, and/or
other consideration accepted by the Provider in return for the Short-Term
Rental Accommodation provided. Purchase Price does not include the
harmonized sales tax imposed by the Government of Canada or by the
Province of Ontario. Purchase Price also does not include fees and
surcharges for ancillary services including cleaning, food, beverages,
entertainment, internet and telephone usage, unless such ancillary
charges have not been separately itemized on the invoice for Short-Term
Rental Accommodation;
(x)
"Purchaser" means a Person who Purchases Short-Term Rental
Accommodation;
(y)
"Registered Owner" means the name or names on the Property Tax
Account as specified on the Deed registered in the provincial land registry
office and will be accorded a MAT registration number;
(z)
"Short-Term Rental" or "STR" means a Dwelling Unit, or part thereof, used
to provide temporary Accommodation(s) for a rental period of not more
than 29 consecutive days and shall not include a hotel, motel or Bed-and-
Breakfast Establishment;
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(aa)
"Short-Term Rental Brokerage" means any Person who facilitates or
brokers or Markets or causes to be Marketed or assists in any capacity in
the booking process of a Short-Term Rental reservation for others,
whether directly or indirectly, including, without limitation, via the internet
or other electronic platform, of a Short-Term Rental, provided such Person
collects, handles or receives a payment, fee, compensation or other
financial benefit as a result of, or in connection with, the Short-Term
Rental; [Amended by subsection 1(b) of By-law 033-2021 on March 10,
2021.]
(bb)
"Short-Term Rental Operator" means a Person who has care and control,
at any time and for any length of time, of a Dwelling Unit, or part thereof,
that is used as Short-Term Rental(s), but who is not the Short-Term
Rental Owner;
(cc)
"Short-Term Rental Owner" means any Person who Operates Short-Term
Rental(s) and is either:
(i)
a Registered Owner of the Property, or part thereof, that is being
Operated as Short-Term Rental(s); or
(ii)
a tenant of the Property, or part thereof, that is being Operated as
Short-Term Rental(s).
3.0 Applicability and Scope
(1)
This By-law applies to all:
(a)
Purchaser(s) of Short-Term Rental Accommodation(s) within the
jurisdictional boundaries of the City;
(b)
Short-Term Rental Brokerages that Operate within the jurisdictional
boundaries of the City;
(c)
Short-Term Rental Owners that Operate a Short-Term Rental within the
jurisdictional boundaries of the City;
(d)
Persons acting as Short-Term Rental Operator(s) within the jurisdictional
boundaries of the City; and
(e)
Properties used as Short-Term Rentals within the jurisdictional boundaries
of the City.
(2)
This By-law does not apply to:
(a)
hotels, motels or inns;
(b)
Bed-and-Breakfast Establishments;
(c)
Accommodation(s) as rented out to tenants in accordance with the
Residential Tenancies Act, 2006, S.O. 2006, c. 17 for a period greater
than 29 consecutive days;
(d)
retirement homes licensed under the Retirement Homes Act, 2010, S.O.
2010, c. 11;
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(e)
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;
(f)
Every board as defined in subsection 1(1) of the Education Act;
(g)
Every university or a college of applied arts and technology or post-
secondary institution whether or not affiliated with a university, the
enrolments of which are counted for purposes of calculating operating
grants entitlements from the Crown;
(h)
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;
(i)
Every long-term care home as defined in subsection 2(1) of the Long-
Term Care Homes Act, 2007 and hospices;
(j)
Accommodation(s) provided by a treatment centre that receives provincial
aid under the Ministry of Community and Social Services Act;
(k)
Accommodation(s) provided by house of refuge, or lodging for the
reformation of offenders;
(l)
Accommodation(s) provided by a charitable or non-profit philanthropic
corporation organized as shelters for the relief of the poor or for
emergency;
(m)
Every hotel or motel room used by the City, or any Person authorized to
act on behalf of the City, for shelter purposes; and
(n)
Accommodation(s) supplied by employers to their employees in premises
operated by the employer.
4.0 Application of Tax
(1)
A Purchaser shall, at the time of Purchase of Short-Term Rental
Accommodation(s), pay the MAT in the amount of four percent (4%) of the
Purchase Price of Short-Term Rental Accommodation(s).
5.0 Requirement to Register
(1)
All Short-Term Rental Owners and Short-Term Rental Brokerages are required to
register with the City for the purpose of Collection, if applicable. [Replaced by
subsection 2 of By-law 033-2021 on March 10, 2021.]
(2)
All Short-Term Rental Brokerages and Short-Term Rental Owners that register
with the City for the purpose of Collection must provide a valid Canadian
address.
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6.0 Authority to Collect
(1)
All Short-Term Rental Owners are required to register with the City for the
purpose of Collection. [Replaced by subsection 3 of By-law 033-2021 on March
10, 2021.]
(1.1) Despite 6.0(1), a Short-Term Rental Brokerage may be appointed as a
Designated Agent by a Short-Term Rental Owner for the sole and exclusive
purpose of Collection pursuant to this By-law and for no other purpose, and such
appointment shall be in writing and shall be reported to the Director, Financial
Services within seven (7) days of such appointment being made. [Added by
subsection 4 of By-law 033-2021 on March 10, 2021.]
(1.2) A Designated Agent is required to register with the City for the purpose of
Collection. [Added by subsection 5 of By-law 033-2021 on March 10, 2021.]
(2)
The Designated Agent(s) shall not exercise any apparent authority, other than
that provided for in section 6.0(1.1), unless such authority is expressly provided
for in writing by the City. [Replaced by subsection 6 of By-law 033-2021 on March
10, 2021.]
(3)
The Designated Agent(s) shall only Collect when receiving payment,
compensation, or any financial benefit as a result of making or completing
reservations for Short-Term Rental(s).
(4)
In acting as a Designated Agent in accordance with section 6.0(1.1), the Short-
Term Rental Brokerage(s) acknowledges that it owes a fiduciary duty to the City
for the limited purpose of Collection pursuant to this By-law. [Replaced by
subsection 7 of By-law 033-2021 on March 10, 2021.]
(5)
Where Short-Term Rental Brokerage has been appointed a Designated Agent,
the Short-Term Rental Brokerage is required to Collect and is considered the
Provider. [Replaced by subsection 8 of By-law 033-2021 on March 10, 2021.]
(6)
Where a Short-Term Rental Accommodation is not a Purchase through a Short-
Term Rental Brokerage, the Short-Term Rental Owner is required to Collect and
is considered the Provider. This obligation shall not be affected or diminished by
virtue of the fact that the Short-Term Rental Owner utilizes a Short-Term Rental
Operator. [Replaced by subsection 9 of By-law 033-2021 on March 10, 2021.]
(7)
Despite the requirements under sections 6.0(1) through to and including 6.0(4),
the Director, Financial Services, on behalf of the City, may enter into a voluntary
collection agreement with a Short-Term Rental Brokerage for the purposes of
Collection, as required under this By-law. [Added by subsection 10 of By-law
033-2021 on March 10, 2021.]
7.0 Tax Collection
(1)
A Provider shall Collect from the Purchaser at the time the of Purchase of the
Short-Term Rental Accommodation(s).
(2)
The amount of the MAT shall be identified as a separate item or charge on a bill,
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receipt, invoice, or similar document issued by the Provider in respect of the
Short-Term Rental Accommodation(s) on which the MAT is imposed and the item
shall be identified as "Municipal Accommodation Tax" or "MAT".
(3)
A Provider shall transmit the Collection on a quarterly basis.
(4)
For the quarterly transmission, the Provider shall, on or before April 30, July 31,
October 31, and January 31 (of the following year), transmit to the City the
amount of the Collection for the previous three (3) months and submit quarterly
statements in the form required by the Chief Financial Officer and City Treasurer
detailing the number of the Short-Term Rental Accommodation(s) sold, the
Purchase Price of each Short-Term Rental Accommodation(s), the Collection
amount, and any other information as required by the Chief Financial Officer and
City Treasurer for the purposes of administrating and enforcing this By-law.
8.0 Interest, Penalties and Fees
(1)
A charge of 1.25 percent (1.25%) of the MAT amount due and unpaid by the
Provider shall be imposed as a penalty for the non-payment of taxes on the first
day of default based on the full occupancy of the Short-Term Rental(s) (where
Short-Term Rental Owner(s) is in default of payment) or full occupancy of all
Short-Term Rental(s) registered with the Short-Term Rental Brokerage(s) (where
a Short-Term Rental Brokerage(s) is in default of payment) unless the actual
amount of the MAT owing can be determined by the City, in which case, the
charge of 1.25% of the actual amount of the MAT owing to the City shall be
imposed.
(2)
Interest at the rate of 1.25% of the amount of the MAT due and unpaid, shall be
imposed monthly for the non-payment of taxes on the first day of each and every
month and subsequent months following the first day of default until the MAT,
including all charges and interest owing, is paid in full.
(3)
A fee shall be charged in respect of all payments that are not honoured by the
financial institution upon which it is drawn in an amount as set out in the City of
Vaughan User Fee By-law, 396-2002, as amended.
9.0 Enforcement & Liens
(1)
Upon default of payment, the City may bring an action for the recovery of the
amount in any court in which a debt or money demand of a similar amount may
be collected and every such action shall be brought and executed in and by the
name of the City.
(2)
The use of any of the remedies provided by this section does not bar or affect
any of the other remedies herein provided, and the remedies provided by this By-
law for the recovery and enforcement of the payment of any amount required
under this By-law are in addition to any other remedies existing at law, and no
action or other proceeding in any way prejudices, limits or affects any Lien or
priority existing under this By-law or at law in favour of the City.
(3)
The City may refer the Collection of any tax payable or owing, or required to be
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Collected, to a bailiff or collection agency.
(4)
The City may register a Lien on any Property in which the Short-Term Rental
Accommodation(s) has been provided and for which tax under this By-law
remains owing.
10.0 Audit and Inspection
(1)
Every Short-Term Rental Owner(s), Short-Term Rental Operator(s), and Short-
Term Rental Brokerage(s) shall keep books of account, records, and documents
sufficient to furnish the City with the necessary particulars of sales of Short-Term
Rental Accommodation(s) and amount of Collection for a period of no less than
seven (7) years.
(2)
The City, or its designate, may inspect and audit all books, documents,
transactions, and accounts of Short-Term Rental Owner(s), Short-Term Rental
Operator(s), and Short-Term Rental Brokerage(s) and require them to produce
copies of any documents or records required for the purposes of administering
and enforcing this By-law.
(3)
The City may, for any purpose relating to the administration or enforcement of
this By-law, serve on any Person personally, by electronic communication,
registered mail or by a courier service, a written demand for information or for the
production on oath or otherwise of books, letters, accounts, invoices, financial
statements, electronic and such other documents as the City considers
necessary to determine compliance with this By-law, and, in the case of a
corporation, such service shall include delivery personally, by electronic
communication, registered mail or by a courier service delivered to any Individual
Person who acts or appears to act for the benefit of such corporation, including a
sales or customer service representative or an Individual Person employed or
contracted by such corporation who is located at the premises of such
corporation or any of such corporation's affiliates, subsidiaries or parent
corporations, as the case may be. [Replaced by subsection 10 of By-law 033-
2021 on March 10, 2021.]
(4)
Where it appears from an inspection, audit or examination of the books of
account, records or documents that this By-law has not been complied with, the
Person making the inspection, audit or examination shall calculate the amount
payable in such manner and form and by such procedure as the City considers
adequate and expedient, and the City shall assess the amount payable.
(5)
A Person in receipt of such a demand shall comply within the time specified on
the demand.
11.0 Determination of Amount
(1)
The City may make a determination of the required amount of tax Collection,
together with any interest imposed upon any tax outstanding, if a Provider
responsible for the payment of tax fails to pay, as required.
(2)
The City may assess or reassess for any tax payable by the Provider within three
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(3) years from the day the tax was payable, except that where the City
establishes that a Provider has made any misrepresentation that is attributable to
neglect, carelessness or willful default, or has committed any fraud in supplying
any information under this By-law, or in omitting to disclose any information, then
the City may assess or reassess, for any time the City considers reasonable, the
tax payable.
(3)
The City shall send by mail or registered mail or deliver by hand, a notice of the
calculation made under section 11.0(1) or 11.0(2) to the Provider at the
Providers' last known address, and that the amount determined is payable within
thirty (30) days from the date of mailing or delivery of the notice.
(4)
Liability to pay an amount is not affected by an incorrect or incomplete
assessment or by the fact that no assessment has been made.
(5)
The City is not bound by any information delivered by or on behalf of a Provider
responsible for the payment of tax and may, notwithstanding any information that
has been delivered or if no information has been delivered, assess the tax
payable.
(6)
This calculation, subject to being varied or adjusted due to an objection or appeal
and subject to a recalculation, shall be deemed to be valid and binding despite
any error, defect or omission in the assessment or in any proceeding related to it.
12.0 Refunds
(1)
Where a Person has paid an amount that is not payable under this By-law, the
City may, upon receipt of satisfactory evidence, make determination that the
amount was wrongly paid, and if such a determination is made, the City shall
refund or credit all or part of the amount, but no refund shall be made unless an
application for such refund is made within 24 months after the payment date.
(2)
Where a Person has, in accordance with this By-law, applied for a refund under
this By-law and the Person's claim is in whole or in part denied, the City shall
deliver to such Person by mail, a statement as such and the statement shall
specify the denied amount and the reasons.
13.0 Offences and Penalties
(1)
Every Person who contravenes any provision of this By-law or direction provided
by an Officer in order to achieve compliance shall be guilty of an offence and is
liable to a fine, and such other penalties, as provided for in the Provincial
Offences Act, R.S.O. 1990, c. P.33 and the Municipal Act, 2001, S.O. 2001, c.
25, and as set out below:
(a)
upon a first conviction, a fine of not less than $500 and not more than
$5,000.00;
(b)
upon a second or subsequent conviction, a fine of not less than
$500.00 and not more than $10,000.00;
(c)
upon conviction for a multiple offence, for each offence included in the
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multiple offence, a fine of not less than $500.00 and not more than
$10,000.00;
(d)
upon a first conviction, where the contravener is a corporation, a fine not
less than $500.00 and not more than $100,000.00;
(e)
upon a second or subsequent conviction, where the contravener is a
corporation, a fine of not less than $500.00 and not more than
$100,000.00;
(f)
upon conviction for a multiple offence, for each offence included in the
multiple offence and where the contravener is a corporation, a fine of not
less than $500.00 and not more than $100,000.00.
14.0 Administrative Monetary Penalties
(1)
Instead of laying a charge under the Provincial Offences Act, R.S.O. 1990, c.
P.33, as amended, for a breach of any provisions of this By-law, an Officer may issue
an administrative monetary penalty to the Person who has contravened this By-
law.
(2)
If an administrative monetary penalty is issued to a Person under Part 14.0 and
that same penalty has been paid, no charge shall be laid against that same
Person for the same breach.
(3)
The amount of the administrative monetary penalty for a breach under this By-law
is $750.00.
(4)
A Person who is issued an administrative monetary penalty shall be subject to the
procedures provided for in the Administrative Monetary Penalties By- law, as
amended or its successor by-law.
(5)
An administrative monetary penalty imposed on a Person that becomes a debt to
the City under the Administrative Monetary Penalties By-law, as amended or its
successor by-law, may be added to the municipal tax roll and collected in the
same manner as municipal taxes.
15.0 Delegation of Authority
(1)
The City Clerk, or designate, is hereby delegated the authority to enter into
agreements, including all necessary documents ancillary thereto, with an Eligible
Tourism Entity(ies) that receives an amount of the MAT, respecting reasonable
financial accountability matters, in order to ensure that the amount paid to the
entity is used for the exclusive purpose of promoting tourism, and the
agreements may provide for other matters, all in a form satisfactory to the City
Solicitor.
(2)
The Chief Financial Officer and City Treasurer, or a designate, shall be
responsible for the administration of this By-law, including but not limited to
approvals, appeals, enforcement, Collection, and for instructing legal counsel to
take such legal action as may be considered appropriate.
(3)
Without limiting section 15.0(2), the Chief Licensing Officer, or a designate, and
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any Officer may enforce any provision of this By-law.
(4)
In administering this By-law, the Chief Financial Officer and City Treasurer, or a
designate, may issue such interpretation bulletins and guidelines as he or she,
from time to time, determines necessary or advisable.
(5)
In administering this By-law, the Chief Financial Officer and City Treasurer, or a
designate, may request and use information from the Chief Licensing Officer
related to any Short-Term Rental Owner(s), Short-Term Rental Operator(s), and
Short-Term Rental Brokerage(s) for any purpose in administering this By-law,
including enforcement.
16.0 Confidential Information
(1)
All information submitted to and amassed by the City, will, except as otherwise
provided in this By-law, be available for disclosure to the public in accordance
with, and subject to, the Municipal Freedom of Information and Protection of
Privacy Act, R.S.O. 1990, c. M.56 ("MFIPPA").
(2)
In the event that any Person, Short-Term Rental Brokerage(s), Short-Term
Operator(s), or Short-Term Rental Owner(s) submits information to the City in
any form, as required under this By-law, and where such information is identified
as Confidential Information or otherwise proprietary in nature at the time of
submission, such information may be exempt from disclosure under MFIPPA,
provided that sufficient details as to the reason for its purported exemption from
disclosure are also provided at the time of submission.
(3)
All Person(s), Short-Term Rental Brokerage(s), Short-Term Operator(s), and
Short-Term Rental Owner(s) shall be solely and absolutely responsible to retain
and maintain Confidential Information in a safe and secure manner.
17.0 Force and Effect [Amended by section 1. of By-law 108-2022 on June 28, 2022.]
(1)
This By-law shall come into force and effect on the 1st day of January of 2020.
(2)
The obligation to Collect shall come into force on the 1st day of April of 2020.
(3)
If any section or portion of this By-law is found by a court of competent
jurisdiction to be invalid, it is the intent of Council for the City that all remaining
sections and portions of this By-law continue to be in force and effect.
18.0 Designation of By-law
(1)
Schedule 1 of the Administrative Monetary Penalties By-law is hereby
amended by including this By-law as a Designated By-law. [Added by section 1.
of By-law 108-2022 on June 28, 2022.]
Enacted by City of Vaughan Council this 17th day of December, 2019.
- 14 -
Hon. Maurizio Bevilacqua, Mayor
Todd Coles, City Clerk
Authorized by Item No. 5 of Report No.7
of the Finance, Administration and Audit Committee
Adopted by Vaughan City Council on
May 14, 2019.
- 15 -
AMENDMENT HISTORY
MUNICIPAL ACCOMODATION TAX, SHORT-TERM RENTAL BY-LAW
DATE
(YYYY/MM/DD)
BY-LAW
AUTHORITY
CONSOLIDATED
2021/ 03 / 10
033-2021
Item No. 9 of Report No. 8,
Committee of the Whole
2022 / 03 / 22
074-2022
Item 14, Report No. 12, Committee
of the Whole
2022 / 06 / 28
108-2022
Item 14, Report No. 12, Committee
of the Whole