Program background and legislation
The Province of Ontario enacted Bill 127, Stronger, Healthier Ontario Act, 2017, providing municipalities the authority to levy a transient accommodation tax. On December 1, 2017, the Transient Accommodation Regulation 435/17 came into force outlining provisions for municipalities across Ontario to implement a Municipal Accommodation Tax (MAT).
The Regulation applies if a municipality imposes a tax in respect of the purchase of transient accommodation in the municipality under section 400.1 of the Municipal Act.
Huntsville by-law 2019-123, approved the implementation of a four percent (4%) mandatory MAT applicable on all accommodations under 30 days.
The MAT applies to all accommodation sold for a continuous period of less than 30 days in a hotel, motel, lodge, inn, short term rental (STR), or bed and breakfast.