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Background
On February 28, 2022, Guelph’s City Council voted to implement the Municipal Accommodation Tax (MAT), legislated by the Provincial Government, on local short-term stay accommodations. These accommodations include hotels, motels, bed and breakfasts, and shared accommodation providers like Airbnb.
How the MAT is calculated
The collection of the MAT takes effect September 1, 2022 and will add an additional four per cent per room per night. It will be added to the hotel room rate paid by the guest at the end of their bill before HST has been calculated.
What the MAT is used for
The Municipal Accommodation Tax will be used to enhance Guelph as a destination for visitors by providing funding and education support to tourism industry stakeholders, infrastructure upgrades that address visitor needs, and in marketing to support increased sport, group, and conference tourism activity in the City of Guelph.
The Guelph Chamber of Commerce will act as the not-for-profit Destination Marketing Organization (DMO) and will develop and implement a robust destination marketing plan to support the goal of making Guelph a premier place to travel for work and leisure.
Exemptions
The Province legislated the MAT and it was approved by Guelph City Council as Bylaw 2022-20691.
Short-term stay accommodations cannot opt-out of paying this tax.
The MAT is not charged to:
- Stays at an accommodation provider that are 30 days or longer;
- Students living in resident at the University of Guelph – universities and colleges are excluded from taxation as per the Municipal Act;
- A university or a college of applied arts and technology or post-secondary institution whether or not affiliated with a university, the enrolments of which are counted for purposes of calculating operating grants entitlements from the Crown;
- A treatment centre that receives Provincial aid under the Ministry of Community and Social Services Act;
- A house of refuge, or lodging for the reformation of offenders;
- A charitable or non-profit philanthropic corporation organized as a shelter for the relief of the poor or for emergency;
- Tent or trailer sites supplied by a campground, tourist camp or trailer park;
- An employer to the employer’s employees in premises operated by the employer
- Rooms at an Establishment, without a bed, used for displaying merchandise, holding meetings, or entertaining.; and
- The County of Wellington as social housing support on behalf of the City.
Resources
Implementing the MAT is an early outcome of the 2022-2026 Economic Development and Tourism Strategy, and supports the goal of building a must-see visitor destination in Ontario.
For more information
Alex Jaworiwsky, Manager, Tourism and Destination Development
Economic Development and Tourism
City of Guelph
519-822-1260 extension 2533
[email protected]