Information for Guests of Hotels and Motels
All guest invoices will include a separate line for Municipal Accommodation Tax (MAT). The implementation of the tax 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 applies only to the room cost portion of overnight accommodation and excludes costs from other services, including meeting room rentals, parking, food and beverage, room services, internet and phone charges, provided they are itemized separately on the bill.
Answers to Frequently Asked Questions
|Is the MAT a mandatory or a voluntary tax?
|MAT is a mandatory charge that is included in the accommodation payment at the time of booking with the accommodation provider.
|Is this a tax on Midland businesses, residents, and ratepayers?
|No. The MAT is not a business tax nor a resident tax. This tax is paid by guests making accommodation bookings. The Province of Ontario created the MAT in 2017 as a vehicle to provide continued investment in tourism without a tax burden on local businesses or residents.
|How will the collected MAT revenue be spent?
|Tourism is one of Midland’s economic pillars and is a significant source of employment in our region. The MAT will further enable the Town of Midland’s ability to invest in tourism marketing and promotions, product development, as well as tourism and cultural programs, activities and infrastructure.
|By-law 2023-56 Municipal Accommodation Tax
|To view the complete Municipal Accommodation Tax By-law #2023-56, please click here.