For visitors - Municipal Accommodation Tax (MAT) – Hotels, Motels and Inns
On Thursday November 23, 2017, the Province of Ontario issued the Transient Accommodation Regulation 435/17, which came into force December 1, 2017 and provides the necessary provisions for municipalities across Ontario to implement a Municipal Accommodation Tax (MAT).
On June 18, 2018, Barrie City Council approved the implementation of a four percent (4%) mandatory MAT applicable on all hotel, motel and short-term accommodations for under 30 days. The MAT came into effect on January 1, 2019, and will be charged at a rate of four percent 4% for the overnight accommodation portion of your bill.
Revenues generated from other hotel services including, but not limited to, meeting room rental, food and beverage, room service, laundry service, parking etc. will be excluded from the MAT.
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 visitors - 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 the visitor experiences in Barrie and the region.