|Prior to your registering for MAT tax, a Short-Term Accommodation licence is required. For more information on obtaining a licence please visit https://www.sarnia.ca/short-term-accommodations/|
As a provider of transient accommodation within the boundaries of the City of Sarnia, you are required pursuant to City of Sarnia By-law, to collect and remit the four percent (4%) Municipal Accommodation Tax (MAT) on all accommodation purchased.
The MAT is applicable on the purchase price of accommodation provided for a period of 30 days or less at any hotel, motel, inn, bed and breakfast, resort and short term rental companies, as well as other accommodators which are not specifically identified on the City of Sarnia List of Exemptions.
Accommodation providers, including hotels, bed and breakfast or other establishments providing lodging in all or part of a dwelling are required to collect and remit the Municipal Accommodation Tax on accommodations of less than thirty (30) days.
Below is the form that is to be filled out to register your establishment. This is a one time registration requirement. Where there are any changes to the information provided, Providers shall update and submit the Accommodation Information Form to the city within twenty nine (29) days of the change.
Audit & Inspection
The Provider shall keep books of account, records, and documents sufficient to provide the City or its agent with the necessary particulars of sales of Accommodations and the amount of Municipal Accommodation Tax which should have been collected and remitted.
The City or its agent may inspect and audit all books, documents, transactions, and accounts of the Provider and require the Provider to produce copies of any documents or records required to be kept for the purposes of administrating and enforcing this By-Law.
For more information, please visit https://www.orhma.com/
|Contact:||Ontario Restaurant Hotel & Motel Association (ORHMA)|
|Address:||2600 Skymark Ave|
|Phone:||(905) 361-0268 or (800) 668-8906|
|Fax:||(905) 361-0288 or (800) 359-5588|