FAQs
What is a MAT?
A municipal accommodation tax (MAT) is a tax paid by visitors on short term overnight accommodations and remitted to the municipality. At least 50% of the net revenue is directed to a destination marketing organization with a mandate to promote tourism and marketing within the municipal boundaries. The other 50% can be used by the municipality for investments to enhance tourism, community amenities, or other municipal purposes.
How would a MAT affect residents?
There is no direct effect to existing residents of the community as the MAT would be applied only on short-term lodging and is geared towards visitor lodging.
Do surrounding municipalities charge a MAT?
Yes. Several surrounding municipalities have a MAT in place including:
Municipality | MAT Structure |
City of Barrie | 4% (moving to 6%) |
Town of Gravenhurst | 4% |
Town of Huntsville | 4% |
City of Niagara Falls | $2.00 per room night |
City of Orillia | 4% |
City of Toronto | 6% |
City of Thunder Bay | 4% |
Currently, Bracebridge is the only urban centre in Muskoka that does not levy the tax.
Would a MAT increase the cost of local accommodations?
The tax would be applied to the rate of the room/lodging charged by the property owner in a hotel, motel, inn, short-term rental, cottage, etc. It would be shown on invoices/billing as a tax much like the HST.
When would a potential MAT be implemented?
Once community consultation is complete, responses will be used to help inform impact on the community and local tourism businesses. Responses will help inform part of a Council report that will make recommendations towards the next steps to implementing a MAT in Bracebridge.
All of the feedback and recommendations will also help in the development of a MAT by-law.
This is proposed to be completed in late 2024 or early 2025.
Does the Town currently charge any tourism fees?
Currently there are no fees charged by the Town of Bracebridge on any accommodation in Bracebridge.