Municipal Accommodation Tax | Town of The Blue Mountains, ON

MAT Registration - Accommodation Providers

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.

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 will take 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.

To support the implementation of the tax, the first remittance report due date for all operators will be April 30, 2025. Payment must be made within 15 days after the remittance report is submitted. Following the first payment, operators will have the option to choose either monthly or quarterly remittance payments.

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.
The first remittance report is due on April 30, 2025. The first payment must be made within 15 days after the remittance report is submitted. Following the first payment, operators will have the option to choose either monthly or quarterly remittance payments.

After you register, you will receive a confirmation email from the Town. In April, you will receive a follow-up email with a link to access your account on the Town’s online MAT remittance and payment portal. The portal will allow you to submit remittance reports, manage online payments and more. More information will be provided when available.
To support the implementation of the tax, the first remittance report due date for all operators will be April 30, 2025. Payment must be made within 15 days after the remittance report is submitted. Following the first payment, operators will have the option to choose either monthly or quarterly remittance payments.
Starting January 6, 2025, every accommodation provider is required to collect and remit the four percent (4%) MAT on all rooms sold for transient accommodation under 30 days.
Accommodation Providers have the option to submit a monthly or quarterly remittance report and payment. The process is completed online, and payments are accepted through various methods.
- Monthly Remittance: The MAT Remittance Report is due on or before the last day of every month, and the payment must be made within 15 days after the remittance report is submitted.
- Quarterly Remittance: The MAT Remittance Report is due on or before 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.
The MAT Remittance Report includes details about the number of rooms booked during the period and the total room revenue collected.
- Letter to Accommodation Providers (December 3, 2024)
- Airbnb Manual Tax Collection - Support Article

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