Applicability and Exemptions

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: 

• Hospitality rooms and meeting rooms that do not contain a bed are not considered accommodations and would not be subject to the MAT.
• Amenity fees and service charges including meals, room incidentals, valet services or parking are not subject to the MAT, provided they are separately itemized on the invoice.

Accommodations Exemptions:

• For a period of 30 consecutive days or more
• Provided by a university or college
• Provided by hospitals, long term care facilities, retirement homes and hospices
• Provided by shelters, treatment centers and lodging of reformation of offenders
• Provided at tent and trailer sites, campgrounds
• Supplied by employers to their employees in premises operated by the employer
• Room charges booked by, and direct billed to a provincial or federal authority are not MAT applicable. Any charges booked to an individual’s (government employee) credit card are MAT applicable.
• Should a government agency book rooms for emergency reasons (forest fire crews, evacuations, other emergency) and have rooms billed directly to that agency – those rooms would be MAT exempt.
• Please refer to City of North Bay By-Law 2018-84 for complete details on 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.