The Municipal Accommodation Tax is a new revenue tool that the provincial government has given Ontario municipalities to further promote tourism as an economic driver.

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.

Bylaws and policies

Who needs to collect the MAT?

Any providers offering rentals of less than 30 days are required to charge and collect Municipal Accommodation Tax. These providers include:

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

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

When and how to charge the 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.

Where do the MAT funds go?

The tax will generate funding to promote and develop tourism within 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.

Key reporting dates

Short term rental providers, including bed & breakfasts, are required to report and remit quarterly.

Short term rentals and bed & breakfasts reporting dates
QuarterDeadline
Q1: January 1 – March 31 April 30
Q2: April 1 – June 30 July 31
Q3: July 1 – September 30 October 31
Q4: October 1 – December 31 January 31

File a quarterly report

Hotels, motels, lodges and inns are required to report and remit monthly.

Other providers (hotels, motels, lodges and inns) reporting dates
MonthDeadline
January 1 – 31 February 28
February 1 – 28 March 31
March 1 – 31 April 30
April 1 – 30 May 31
May 1 – 31 June 30
June 1 – 30 July 31
July 1 – 31 August 31
August 1 – 31 September 30
September 1 – 30 October 31
October 1 – 31 November 30
November 1 – 30 December 31
December 1 – 31 January 31 (of the following year)

File a monthly report

Payment options

The MAT is payable by the following methods:

In person

Monday to Friday from 8:30 am – 4:30 pm at Town Hall 3rd floor

Methods: Cash, Debit, Credit, Cheque or Money Order

Mail
Note: Do not send cash in the mail

Methods: Cheque or Money Order payable to:

Town of Huntsville
Attn: Taxation and Revenue Clerk
37 Main Street E
Huntsville ON  P1H 1A1

Drop box

Use the drop box, located at the back doors of Town Hall on High Street

Methods: Cheque or Money Order payable to:

Town of Huntsville
Attn: Taxation and Revenue Clerk

Online

Using the online reporting form

Methods: Credit

Frequently asked questions

What projects have been funded through the MAT?
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.

Why did Huntsville set the MAT at 4%? Is this comparable to other municipalities?
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.
Why is the Town of Huntsville collecting the MAT directly?

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.

What happens if I do not report or remit?
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).
Why is Huntsville no longer accepting e-transfers?
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.