| Quarterly Period | Due Date |
|---|---|
| January 1 – March 31 | Last business day of April |
| April 1 – June 30 | Last business of July |
| July 1 – September 30 | Last business day of October |
| October 1 – December 31 | Last business day of January |
For more information and ways to pay, please contact
Penalty & Interest
Where a Provider fails to submit a Municipal Accommodation Tax Return Form (Schedule B) on or before the due date prescribed at section L7 above, the amount that is determined on the basis of the following calculation shall be deemed to be the amount that is due and unremitted and this amount shall be assessed on the first day of default;
A X 4% = B
“A” is the amount of revenue that would have been generated had the Establishment experienced full occupancy for the period; and,
“B” is the amount deemed to be the amount of the Municipal Accommodation Tax that should have been collected and remitted and this amount shall be deemed to be the amount that is due and that remains unremitted on the first day of default.