Municipal Accommodation Tax

Reporting & Payment Portal for Accommodation Owner/Operators

This portal is intended for accommodation owners and operators. If you have questions or need assistance, please email the Town's MAT Administrator.

Online MAT Reporting & Payment Portal

On this page:
1. General Information
2. Information for Accommodation Owners/Operators
3. How MAT Funds Have Been Used
4. Staff Reports and Council Decisions
5. Background and Development

The Town of The Blue Mountains has implemented a four percent (4%) Municipal Accommodation Tax (MAT), which came into effect on Monday, January 6, 2025.

Municipal Accommodation Tax (MAT) is a fee collected on short-term and overnight accommodations. It is paid by visitors when they book a room with a local accommodation provider. The MAT tax applies to all types of accommodations, including those booked through platforms like Airbnb, VRBO, Bookings.com and others.

General Information

This is a mandatory tax that must be paid when the accommodation is paid for.
The tax applies to all overnight stays of less than 30 days in the Town of The Blue Mountains for transient accommodation. This includes but is not limited to a hotel, motel, campground, lodge, inn, resort, bed and breakfast, Short-Term Rental Accommodation, Commercial Resort Unit or other establishment providing lodging.
This is a tax on accommodations only, and other services such as meeting room rentals, food and beverage, parking, and room service are exempt.
Revenue generated by the MAT will be used to support the local tourism industry. This includes investment in tourism-related infrastructure, enhanced tourism marketing and promotion, events and festivals, and tourism product development.

A list of frequently asked questions is available to help answer common questions from guests and visitors.

View the FAQ

Information for Accommodation Owners/Operators

The information in this section is intended for accommodation owners and operators. If you have questions or need assistance, please email the Town's MAT Administrator.

Providers will report and remit quarterly or monthly depending on how many rentable units they have.

Quarterly – 5 or less rentable units
Q1: January 1–March 31 — due by April 15
Q2: April 1–June 30 — due by July 15
Q3: July 1–September 30 — due by October 15
Q4: October 1–December 31 — due by January 15

Monthly – Greater than 5 rentable units
The monthly reporting period ends on the last day of each month. Reporting and payment is due 15 days following the end of the period.

Note – If your property/unit is managed by a property rental company such as Vacasa or Property Valet or as part of a rental program through an entity such as Blue Mountain Resort, you do not need to report and remit payment. The rental management company will submit on your behalf.

Online MAT Reporting & Payment Portal

MAT Flow Chart Resource

Registration must be completed by all short-term rental accommodation providers operating within the Town of The Blue Mountains. The form can be accessed using the button below:
Online MAT Registration Form
*Note – If your property/unit is managed by a property rental company such as Vacasa or Property Valet or as part of a rental program through an entity such as Blue Mountain Resort, you do not need to register. Registration will be completed by the entity that manages your property/unit.
Starting January 6, 2025, every accommodation provider in the Town of The Blue Mountains is required to collect and remit four percent (4%) Municipal Accommodation Tax on all overnight accommodation stays of less than 30 days.
Accommodation providers are required to report and remit quarterly. The Remittance Report includes details about the number of rooms booked during the period and the total room revenue collected. The process is completed online, and payments are accepted through various methods.
Quarterly Remittance Dates: January 31, April 30, July 31 and October 31, in each year and the payment must be made within 15 days after the remittance report is submitted.
A link to the online reporting and payment portal is linked below.
Online MAT Reporting & Payment Portal

How MAT Funds Have Been Used

Funds collected through the Municipal Accommodation Tax are held by the Town in a reserve account. The funds are split between the Town, the Blue Mountain Village Association and the Town's Destination Marketing Organization.

In 2025, the Town collected $3.14 million in Municipal Accommodation Tax. In accordance with Provincial regulation, 50% or approximately $1.56 million was retained by the Town and approximately $1.29 million was paid to the Blue Mountain Village Association. The remaining funds, approximately $268,000, were provided to the Destination Marketing Organization, Explore Blue.

The sections below provide details on how MAT funds are being invested to support the local tourism sector and community.

Staff report SI.25.036 was presented to Council in November 2025 to provide recommendations on how the Town's share of MAT revenue from 2025 should be used. Through the discussion, Council approved using funds to support the following projects/initiatives (details on each project are available in the linked staff report):
- Destination Strategy Implementation: $150,000
- Public Transit Service: $175,000
- Comprehensive Parking Strategy: $50,000
- Gateway Sign Project: $210,000
- Parks and Open Space Master Plan & Leisure Activity Plan Update: $125,000
- Economic Development Action Plan: $60,000
In addition to these items, Council also supported a process to receive funding requests from external parties. Through the process, Council approved and allocated $552,650 in funding to various organizations/groups. Further details are available in the accordion below and in report SI.26.013.
The provincial regulation governing MAT requires the Town to share MAT revenue with the Blue Mountain Village Association (BMVA) in an amount equal to the total revenue generated by the previous 2% Village Amenity Fee collected on overnight accommodation. The intent of this provincial requirement is to ensure that eligible organizations that previously collected a destination marketing fee are made "whole" following the introduction of MAT.
Funds provided to the BMVA are used at the sole discretion of the BMVA to support all aspects of managing the public spaces in the Village, including streetscapes, above and below ground infrastructure, Plunge! Aquatic Centre, docks & boardwalks, gardens, performance stages, millpond, washrooms, security, shuttle services, public transportation, garbage removal, snow removal, information services, seasonal décor, international and domestic destination marketing, year-round cultural festivals, events, animation and advocacy.
The Blue Mountain Village Association (BMVA) was designated as the Town's official Destination Marketing Organization by Council on July 6, 2024, through report FAF.24.067.
A Destination Marketing Organization (DMO) is an organization that promotes tourism in specific geographic locations, communities, or regions. DMOs generally rely on funds generated by Municipal Accommodation Tax.
The use of these funds is guided by the MAT Advisory Committee, which is a formal committee of the Blue Mountain Village Association. A work plan for the DMO was presented to Council for information on October 20, 2025.
DMO 2025/2026 Workplan

External Applications

The Town of The Blue Mountains accepted external applications for funding through the Town’s share of the Municipal Accommodation Tax (MAT), with submissions closing on Wednesday, March 4, 2026.

Received applications were evaluated by the Town’s Senior Management Team using Council-approved criteria. Staff recommendations for MAT funding were presented in Staff Report SI.26.013 at the Committee of the Whole meeting on April 13, 2026. The following applications received funding approval at the April 20, 2026, Council Meeting.

Recipient	Project Details	Approved Funding Amount
Destination Marking Organization	Tourism Branding	$25,000
Thornbury Business Improvement Area	Downtown Beautification, Infrastructure and Placemaking	$100,000
Blue Mountain Village Association	Winter Lights	$169,300
Clarksburg Village Association	Public Washrooms and Beautification	$140,000
Blue Mountain Chamber of Commerce	Refill and Recharge Project	$40,000
TBM Tree Trail	Town of The Blue Mountains Tree Trail	$8,350
Craigleith Community Working Group	Pedestrian Safety Improvements	$70,000

Staff Reports and Council Decisions

Staff Report SI.26.013 was presented at the Committee of the Whole meeting on April13, 2026. The report outlines the results of the evaluation process for Municipal Accommodation Tax (MAT) funding applications submitted through the 2026 external intake and provides corresponding funding recommendations for Council’s consideration.
The presentation begins at the 5:12:08 mark of the meeting recording.
Watch the Committee Meeting Recording
View Approved External Applications
Staff Report CFS.26.012 was presented at the Committee of the Whole meeting on February 23, 2026. The report provided Council with an overview of the first year of the Municipal Accommodation Tax (MAT) program, identified implementation challenges and administrative considerations, and sought direction to proceed to a Public Meeting on proposed amendments to the MAT By-law. The proposed amendments were intended to improve clarity, compliance, and administrative efficiency as the program continues to mature.
The Committee voted 4-0 to direct staff to proceed with a Public Meeting to receive public input on the proposed amendments. This decision was formally approved at the March 9, 2026, Council Meeting, and the Public Meeting was held on March 31, 2026.
The presentation begins at the 5:09:16 mark of the meeting recording.
View the Committee Meeting Recording
Staff Report SI.25.036 was presented at the Committee of the Whole meeting on November 17, 2025. This report provides Council with information regarding Municipal Accommodation Tax collected in 2025 and outlines how the Town's share of funds could be used by Council. It also summarizes the proposed framework for fund allocation, including evaluation results for shortlisted 2026 budget items, and introduces a proposed open application process for external groups and Council-established Committees, Working Groups and Task Forces.
The presentation begins at the 3:13:25 mark of the meeting recording.
Watch the Committee Meeting Recording

Background and Development

Industry engagement and development of the Municipal Accommodation Tax began in 2023. Additional background information is available on the Town's project web page.

View Project Page