As a provider of transient accommodation within the boundaries of the City of Sarnia, you will be 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 exemption list.
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.
Other examples where the MAT may not be applicable include:
- Complimentary rooms;
- Accommodation paid by way of internal loyalty/reward program; and
- Stays longer than 30 days.
Accommodation providers, including hotels, motels, motor hotels, lodges, inns, resorts, 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.
You are only required to provide the Establishment Information Form when you register for the first time.
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.
Below is the form that is to be filled out to register your establishment. This is a one time registration requirement.
Prior to your MAT tax registration, a Short-Term Accommodation licence is required. For more information please visit https://www.sarnia.ca/short-term-accommodations/
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/