Transition Questions

1. Do I have to charge the Municipal Accommodation Tax if a guest has booked their stay prior to September 1, 2018, when the MAT is implemented?

• If the accommodation was booked and paid for prior to September 1, 2018 the MAT is not applicable.
• If the accommodation was booked before September 1, 2018 but paid for on or after September 1, 2018, the MAT is to be charged, collected and remitted. 

2. If a guest's stay begins prior to September 1, 2018 and ends after September 1, 2018, do I charge the MAT when their stay begins? 

• The MAT must be charged starting September 1, 2018 only.
• The MAT is not to be applied to any nights prior to September 1, 2018.

3. If a guest puts a deposit to hold a room prior to September 1, 2018 for a booking September 1, 2018 or later, does MAT apply?

Yes, if final payment for room occurs on or after September 1, 2018 MAT applies to the accommodation rate, regardless of any deposits made.  

If the deposit is applied to the purchase price of the accommodation provided on or after September 1, 2018, MAT will apply to the purchase price, including the deposit.

4. When is my first remittance due?

The MAT collected for the month of September must be reported to the City by October 31, 2018 and the related payment is due November 15, 2018 and every 15th of the month thereafter.