The Establishment Information Sheet will be used by the City to set up your establishment name, address and contact information correctly in our accounting system and provide you with a customer ID. This customer ID will then be used to associate your monthly remittances and payments with the proper establishment.
You must complete the MAT Remittance Report on a monthly basis. Follow the link below to the City’s MAT Reporting Portal:
https://www.cityofnorthbay.ca/MyNorthBay/Account/Login/
Further registration and reporting instructions for accommodators can be requested at mat@cityofnorthbay.ca
You are required to submit a Municipal Accommodation Tax Remittance Report by the 15th of each month for the MAT collected in the previous month. For instance, the Remittance Report for MAT collected in February will be due no later than March 15.
Applications for Quarterly reporting may be submitted to mat@cityofnorthbay.ca and are subject to review and approval by the Treasurer of the City of North Bay.
Payment to the City can be made via the following methods:
Further methods of payment will be forthcoming after finalization of MAT Reporting Portal.
Payments which are returned will be subject to a Returned Payment Charge in accordance with the City’s User Fee By-law in effect.
Any late or incomplete remittances will be charged an interest rate of 1.25% per month in accordance with the City’s User Fee By-law in effect.
Adjustments from prior reporting periods can be made in the period the refund was returned.
If no MAT was collected you will still be required to submit the Remittance Report indicating that no MAT was collected in the reporting period.
The City and/or its agent have the authority to inspect and audit all books, documents, transactions and accounts of accommodation Providers. Accommodation Providers must keep books of account, records and all documents related to the sale of accommodations, amount of the Municipal Accommodation Tax collected and remitted to the City for a period of seven years.
If the MAT Remittance Report is not completed and submitted when due, the City will assess the MAT based on the average daily rate provided on the Establishment Information Sheet multiplied by the number of accommodations available each day during the period which the remittance was due as though all the accommodations had been purchased throughout the period.