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Municipal Accommodation Tax

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.

Who needs to collect MAT?

Any providers offering rentals of less than 30 days are required to charge and collect Municipal Accommodation Tax, including:

  • Short Term Rentals
  • Bed & Breakfasts
  • Hotels
  • Motels
  • Lodges
  • Inns

Short term rental providers are required to be licensed, unless the property is zoned commercially. For information on licensing, please see the Short Term Rental Accommodations Licensing page.

When and how to charge MAT

The 4% MAT applies only to accommodation revenue, not other incidental charges (ex: cleaning, security deposits or other taxes/fees).

The MAT is intended to be a flow through tax which is collected by the provider and remitted to the Town of Huntsville. It is generally charged to the renter as an additional tax on the accommodation.

Allocation of MAT funds

The tax will generate funding to promote and develop tourism in Huntsville.

A portion (at least 50% annually) of the net MAT revenues received will be directed towards the Huntsville Municipal Accommodation Tax Association. This organization will direct funds towards tourism promotion and development with a focus on attracting more visitors to the Town through sports and cultural events, new product developments, and enhanced attractions and outdoor activities.

The remaining net MAT revenues received will be retained by the Town of Huntsville. The funds will be earmarked for projects and initiatives that promote and support tourism and economic development efforts that benefit residents and visitors.

For a listing of eligible projects/initiatives, see Section 2 (pages 1 and 2) of the Municipal Accommodation Tax Budget Principles Policy.

For more information on projects funded through the MAT, please contact the Town’s Economic Development Officer.

Reporting dates

Payment options

In person

Pay cash, debit, credit, cheque, or money order at Town Hall 3rd floor Monday to Friday from 8:30 am – 4:30 pm.

Mail

Send a cheque or money order to Town Hall

Drop box

Place a cheque or money order in the drop box at the back doors of Town Hall on High Street.

All cheques of money orders should be payable to:

Town of Huntsville
Attn: Taxation and Revenue Clerk

Frequently asked questions

The 4% Municipal Accommodation Tax for Huntsville properties is not currently being collected by Airbnb and they are not submitting reports to the Town of Huntsville with respect to the MAT. Airbnb is very specific about the jurisdictions that the MAT is collected in – these jurisdictions are listed on the Airbnb website.

Please contact Airbnb directly for instructions on how to set up the MAT pricing on your listing.

Projects funded through the Town retained portion of the MAT include:

  • Algonquin Theatre promotional video
  • Skate mat purchase for indoor ice rink events
  • Ironman event licensing fees
  • Muskoka Heritage Place promotional video (planned for 2022)
  • Lions Lookout Skating Rink
  • Main Street Streetscape marketing & wayfinding (ongoing)
  • Huntsville/Lake of Bays Chamber of Commerce annual contributions for visitor services & marketing
  • Port Sydney/Utterson Chamber of Commerce annual contributions for visitor services & marketing
  • Business Retention & Expansion Program
  • Community Improvement Program
  • Affordable Housing Program
  • Wayfinding design and signage (ongoing)

The Huntsville Municipal Accommodation Tax Association has also funded several tourism & economic development projects.

For more information on projects funded through the MAT, please contact the Town’s Economic Development Officer.

The Town of Huntsville set the MAT rate at 4% for consistency with other municipalities in the province. The MAT rate of 4% is consistent with other Ontario municipalities that have implemented a Municipal Accommodation Tax policy.

The Town of Huntsville will no longer be using a third party provider to collect the MAT. This decision was made to provide greater clarity and one point of contact for all providers.

This transition will also allow for more efficient reporting and remittance for all providers through online forms and payment options.

All providers are required to report and remit under the Consolidated Municipal Accommodation Tax By-law 2019-123. Non compliance may be subject to Administrative Penalties (per Section 13 of Bylaw 2019-123) and/or interest at 1.25% per month (per Sections 8 and 9 of Bylaw 2019-123).

Unfortunately, the Town of Huntsville does not accept e-transfers at this time. There are several convenient and secure payment options including paying directly on your reporting form.

Contact Us

Town of Huntsville
37 Main St. East
Huntsville, Ontario
P1H 1A1

Open Monday to Friday 8:30 – 4:30
Phone: 705-789-1751
Fax: 705-788-5153
Email Us

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