The MAT supports the costs of destination marketing and managing Barrie as a tourism destination. All eligible transient accommodators (hotel, motel and inns) doing business and/or facilitating business transactions within the boundaries of the City of Barrie, will be obliged by law to collect and remit a 4% MAT on all room revenue sold for overnight accommodation under 30 days.
For visitorsMunicipal Accommodation Tax (MAT) – Hotels, Motels and Inns:
Municipal Accommodation Tax (MAT) – AirBNB:
On February 11th, 2019, Barrie City Council approved the implementation of a four percent (4%) mandatory MAT be extended to include internet-based accommodation-sharing platforms.
Starting June 1, 2019, Airbnb will collect and remit the MAT on behalf of hosts with listings located in the City of Barrie as part of a Voluntary Collection Agreement with the City.
Municipal Accommodation Tax FAQ’s:
Is HST charged on top of the Municipal Accommodation Tax?Yes, 13% HST is charged on top of the MAT and is covered under Section 154 of the Excise Tax Act (R.S.C., 1985, c. E-15).Can I refuse to pay the Municipal Accommodation Tax?No. The MAT is mandatory and must be paid to the accommodation operator at the same time that you pay for the booking.What happens with the funds generated through the Municipal Accommodation Tax?Funds generated
through the MAT are shared 50% with a tourism entity (Tourism Barrie) and 50% with the City of Barrie per the legislative requirements. Tourism Barrie invests in destination marketing and program development aimed at enhancing visitor experiences
in Barrie and the region.
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205 Lakeshore DriveBarrie, Ontario L4N 7Y9
Phone (705) 739-9444Toll Free 1 (800) 668-9100Fax (705) 739-1616Email [email protected]