Municipal Accommodation Tax

MAT Reporting & Remittance - Accommodation Providers 

The Municipal Accommodation Tax online reporting and remittance portal is live. 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.

Online MAT Reporting & Remittance Portal

*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. 

On this page:
1. General Information
2. Information for Guests
3. Information for Accommodation Owners/Operators
4. Background and Development

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

A 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 tax is being implemented by the Town of The Blue Mountains. 


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.

Information for Guests

This section contains information for guests staying at transient accommodations, such as hotels, motels, chalets and bed and breakfasts. The MAT tax applies to all types of accommodations, including those booked through platforms like Airbnb, VRBO, Bookings.com and others.


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. 

The first remittance due date for all operators is April 30, 2025. Payment can be made immediately or within 15 days of submission.

Online MAT Reporting Portal

Online MAT Payment Portal


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Hotel room bed

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