Collection and Remittance
1. How do I report the MAT that I collected?
You must complete the MAT Remittance Report on a monthly basis. These can be submitted via email at MAT@greatersudbury.ca. The report is located on the City’s website and includes due dates.
2. When do I have to submit my Report to the City on the MAT I collected?
You are required to submit a Municipal Accommodation Tax Remittance Report at the end of each month for the MAT collected in the previous month. For instance, the Remittance Report for MAT collected in September will be due no later than October 31.
3. Can I submit Remittance Reports quarterly?
Eligible accommodation providers can apply for the Quarterly Reporting and Remittance program. Eligibility is determined on earnings and is subject to requirements to maintain status in this program.
4. How do I remit the MAT that I collected?
Payment to the City can be made via the following methods:
Preauthorized Debit
A Preauthorized Debit Agreement must be completed prior to any withdrawal and is available with the Remittance Report. Withdrawals will occur on the 15 of the month following the remittance due date.
By Credit Card
For credit card payments, please call 705-674-4455, ext. 4285
By Mail
City of Greater Sudbury
Revenue Services - Accounts Receivable
200 Brady Street
Sudbury, ON P3A 5P3
Payments must be received in our office by the 15th of the following month. Please allow sufficient time for mail delivery.
In Person
City of Greater Sudbury
- One-Stop Services counter, main Floor, Tom Davies Square (cash, cheque, visa, debit)
- 200 Brady St.,
Sudbury, ON P3A 5P3
Please make cheques payable to “City of Greater Sudbury”
Payments which are returned will be subject to a dishonoured payment fee in accordance with the City’s Miscellaneous User Fee By-law.
5. Are there any extra fees for using a credit card to pay the MAT collected?
No, the City of Greater Sudbury does not charge a fee for credit card payments.
6. What happens if I am late in submitting my payment for MAT collected?
Any late or incomplete remittances will be charged an interest rate of 1.25 per cent per month in accordance with the City’s Miscellaneous User Fee By-law.
7. What if a refund was issued to a guest after submitting the return?
Adjustments from prior reporting periods can be made in the period the refund was returned.
8. Do I need to prepare a Monthly Remittance Report if I did not collect any MAT that month?
If no MAT was collected, you will still be required to submit the Remittance Report indicating that no MAT was collected in the reporting period.
9. Will the City have an audit process to verify monthly Remittance Reports from the Providers?
The City and/or its agent has the authority to inspect and audit all books, documents, transactions and accounts of accommodation providers. Accommodation providers must keep books of account, records and all documents related to the sale of accommodations, amount of the Municipal Accommodation Tax collected and remitted to the City for a period of seven years.
10. Why do I need to complete an Establishment Information Sheet?
The Establishment Information Sheet will be used by the City to set up your establishment name, address and contact information correctly in our accounting system and provide you with a customer ID. This customer ID will then be used to associate your monthly remittances and payments with the proper establishment.
11. Why are you asking for the average daily rates for the previous year?
If the MAT Remittance Report is not completed and submitted when due, the City will assess the MAT based on the average daily rate provided on the Establishment Information Sheet multiplied by the number of accommodations available each day during the period which the remittance was due as though all the accommodations had been purchased throughout the period.
12. Are indigenous peoples exempt form paying MAT?
No, Indigenous peoples are not exempt form paying MAT.
13. Do I have to pay MAT monthly?
Yes, you have to report and pay monthly unless you qualify and have been approved for quarterly reporting. See MAT website for more information.
14. I submit my HST quarterly, why can I not submit my MAT quarterly?
We are currently offering quarterly remittance to small businesses making under $30,000 per year. Since the MAT is a new tax to the City, we want to establish the current process and build historical information with our providers. In 2020, the City will assess if quarterly remittance can be offered to a larger group of accommodation providers.
15. Do we stop charging the MAT from day 31 onward or do we have to go back and reverse the tax off of the guest folio for the first 30 days?
If a guest stays 31 days or more, the stay would be exempt from the MAT. The MAT would need to be adjusted/reversed from the guest folio for the entire stay.
16. What if a third-party booking site is used and it does not collect the Municipal Accommodation Tax on my behalf? Is the accommodation exempt?
No, the MAT is mandatory and must be collected by the accommodation provider, whether through a third party, or directly from the customer.
17. I have questions about the Municipal Accommodation Tax. Who can I contact?
Please contact our MAT administrator at 705-674-4455, ext. 2336 or by email at MAT@greatersudbury.ca.