Municipal Accommodation Tax

At its meeting of February 6, 2018, Greater Sudbury Council directed staff to proceed with the development of a 4 per cent Municipal Accommodation Tax (MAT).

The 4 per cent fee will be applied to accommodations of less than 30 consecutive days and includes accommodations at hotels, motels, motor hotels, lodges, inns, resorts, bed and breakfasts, or other establishment providing lodging including those sold through online platforms.

After deducting costs associated with administration and collection of the fee, half of the net revenue will be used to promote and grow the tourism industry in Greater Sudbury through The City of Greater Sudbury Community Development Corporation (operating as the GSDC). 

The other half of the MAT net revenue will remain with the City of Greater Sudbury to use in accordance with Council direction to support City programs and services. In the City’s 2018 Operating Budget these funds were identified as a funding source for the debt financing of the new Arena/Event Centre. 

You can contact the City of Greater Sudbury regarding the Municipal Accommodation Tax via the following methods:

  • Call 311 and ask for the MAT Administrator;
  • From out of town call 705-674-4455, extension 2336 to reach the MAT Administrator; or
  • Email:


Online Monthly MAT Remittance Report

Submit Monthly MAT Remittance Report


For more information, check out our Frequently Asked Questions.