1. How much is the Municipal Accommodation Tax (MAT) and how is it applied?
The MAT rate is four percent (4%).
The MAT applies on the purchase price of accommodation(s) for continuous stays of less than thirty (30) days. Revenues generated from ancillary services, including but not limited to such things as meeting room rentals; food and beverage; mini bar; internet; telephone; and room service will be excluded from the MAT.
All guest invoices should include a separate line for Municipal Accommodation Tax.
Harmonized Sales Tax (HST) is applicable to the MAT.
2. I plan on staying at a Bed & Breakfast during my stay in Sarnia, will I need to pay the Municipal Accommodation Tax (MAT) for this type of stay?
Yes, the MAT will apply to this type of accommodation for continuous stays of less than thirty (30) days
3. Can I refuse to pay the Municipal Accommodation Tax (MAT)?
No, the MAT is a mandatory tax on the purchase price of accommodation for continuous stays of less than thirty (30) days
4. What happens with the funds generated through the Municipal Accommodation Tax (MAT)?
The MAT will support important City of Sarnia tourism programs and contribute to a strong and vital community. One half of the net MAT revenue will be shared with Tourism Sarnia to support their promotion and development of Sarnia tourism. The remainder of net MAT revenue will remain with the City to provide funding for future project/initiatives which aim to support tourism.
5. Do I still need to pay the Municipal Accommodation Tax (MAT) if I do not show up for the reservation?
If you are charged for the accommodation, whether or not you actually occupy it or not, then MAT will apply. If you do not cancel your room reservation and you are charged for accommodation (no-show included), the MAT will be charged. If you are not charged for the accommodation but subject to a cancellation fee, the MAT should not apply.