Information for Accommodation Providers
The Municipal Accommodation Tax (MAT) in The Town of Midland applies to:
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Hotels
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Motels
As a registered Accommodation Provider, you are required to collect and remit a Municipal Accommodation Tax (MAT) on all room rentals as per the Town of Midland By-law #2023-56, effective on February 1, 2024. The MAT is applied on all room rental accommodations of continuous stays of 30 days or less.
The implementation of the MAT will be in stages over three years commencing on February 1, 2024. In 2024, the MAT will be set at 2.5%, the second year at 3.5%, and in 2026 and subsequent years, the MAT will be 4%.
The MAT is applicable only to the cost of a room used for accommodation. The MAT is not applicable when a room that may or may not contain a bed is being used for displaying merchandise, meetings or entertainment and not being used for accommodation.
The MAT is not charged on other hotel services such as meeting room rentals, parking, food and beverage, room services, internet and phone charges, provided they are itemized separately on the bill.
The Town of Midland does not presently have a Short-Term Rental or Bed & Breakfast licencing program, however should these accommodations wish to voluntarily collect and remit the MAT to further support tourism in Midland, please contact Town staff.
For a period of seven years, accommodation providers are required to retain all records and documents necessary to enable an accurate determination of the MAT.
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The Town of Midland has designated the Ontario Restaurant Hotel and Motel Association (ORHMA) as its agent to collect MAT from Accommodation Providers and remit it to the Town of Midland. To register a hotel or change an existing registration, please contact ORHMA.
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| MAT and HST Calculations | ||||||||||||||||||||||||||
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The MAT is subject to HST. Therefore, you need to charge HST on MAT, and you will need to remit this and your other HST payments to the Canada Revenue Agency. Sample calculation of the MAT and HST:
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| Reporting Due Dates | ||||||||||||||||||||||||||
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A Provider shall, on or before the fifteenth (15) day of every following month, remit to the Town, or its agent, for the amount of the MAT collected for the previous month and submit the monthly statements in the form required by the Town, or its agent, detailing the number of Accommodations sold, the purchase price of each Accommodation, the MAT amount collected and any other information as required by the Town, or its agent, for the purposes of administrating and enforcing this By-law. Collection dates for Short Term Rentals will be on a quarterly basis.
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| Payment Remittance and Reports | ||||||||||||||||||||||||||
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For payment remittance and reporting, ORHMA provides Accommodation Providers with an online “MAT Reporting Tool” that calculates MAT owing. Required data:
For MAT reporting tool access and further information on how to remit payments, contact ORHMA by email mat@orhma.com or phone 905-361-0268 |
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| Late Payments | ||||||||||||||||||||||||||
| Interest applies on any overdue MAT payment at a monthly rate of 1.25 percent from the first day after the tax payment is due, up to and including the date on which the tax is paid in full. Any unpaid MAT, penalties and interest due may be added to the tax roll; it may become a lien against the property. |
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| By-law 2023-56 Municipal Accommodation Tax | ||||||||||||||||||||||||||
| To view the complete Municipal Accommodation Tax By-law #2023-56, please click here. |