Prior to your MAT tax registration, a Short-Term Accommodation licence is required. For more information on obtaining a licence please visit

The City of Sarnia implemented a four percent (4%) Municipal Accommodation Tax (MAT) effective July 1, 2020.

The introduction of the MAT follows the Province of Ontario passing of Bill 127: Stronger, Healthier Ontario Act (Budget Measures) 2017, which allows lower or single tier municipalities in Ontario to charge a mandatory MAT, often referred to as a “Hotel Tax.” The addition to the Ontario Municipal Act, 2001 (the Act) and accompanying Ontario Regulation 435/17,Transient Accommodation Tax came into effect on December 1, 2017.

The Municipal Accommodation Tax helps fund programs and services that visitors take advantage of when visiting (e.g. roads, transit, culture, parks, natural areas and recreation).

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, of less than thirty (30) days are required to collect and remit the Municipal Accommodation Tax .

Remittance Due Dates:

Quarterly PeriodDue Date
January 1 – March 31Last business day of April
April 1 – June 30Last business day of July
July 1 – September 30Last business day of October
October 1 – December 31Last business day of January