Accommodation providers, including hotels, motels, motor hotels, lodges, inns, resorts, bed and breakfast or other establishments providing lodging in all or part of a dwelling are required to collect and remit the Municipal Accommodation Tax on accommodations of 30 days or less. For clarity:
Accommodations Exemptions:
MAT applies to purchasers that utilize the accommodation for less than 30 consecutive days. The purchaser, per the MAT By-Law, is the guest in the room and therefore the MAT would apply and must be collected.
The MAT is charged on the rate that is paid by the guest and therefore the 4% MAT would be applied on the discounted rate.
MAT applies to accommodations purchased on or after February 1, 2019. If payment occurs on or after February 1st for accommodation occupied on or after February 1st, MAT applies even if provided through a corporate contract.
The City of North Bay will charge the accommodation tax on Airbnb for stays of less than 30 days. The tax does not apply to campgrounds.