The Provider shall remit to the City the Municipal Accommodation Tax collected for each quarter, as determined through the Municipal Accommodation Tax Return Form on or before the last day of the month following the end of the quarter, along with the Municipal Accommodation Tax Return Form (Schedule B) required for the purposes of administrating and enforcing this By-Law
| 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 |
Ways to Pay
Providers may submit their remittance form via cheque by mail to:
City of Sarnia
255 Christina St N
Sarnia, ON N7T 7N7
or
in person via debit or cash
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.