Municipal Accommodation Tax

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.

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.

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 Portal

Online MAT Payment Portal

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.
Links to the online reporting portal and the payment portal are linked below. Please visit the payment portal if you have previously reported and would like to pay online.
Online MAT Reporting Portal
Online MAT Payment Portal
- Letter to Accommodation Providers (December 3, 2024)
- Airbnb Manual Tax Collection - Support Article

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.

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 that will be conducted at the end of Q1 2026. This approach ensures that all interested parties, including Council-established committees and working groups, have an equal opportunity to submit a funding proposal to Council. Although there will be an open application process, certain groups have already made budget requests to Council through the 2026 Town Budget process, which Council shortlisted for potential MAT funding. These projects include, but are not limited to:
- Below Market Value Housing Initiatives/Projects ($250,000)
- Collingwood General & Marine Hospital Contribution ($200,000)
- Physician Recruitment ($100,000)
- Meaford Hospital ($25,000)
- Craigleith Community Visioning Workshops ($25,000)
- Craigleith Area Crosswalk Detailed Engineered Drawings ($28,000)
- Team Blue Local Business Association Requests ($526,000)
As explained in the staff report SI.25.036, these requests will be formally received through the open application process conducted at the end of Q1 2026 and evaluated by the Town's Senior Management Team against the MAT Evaluation Criteria.

Blue Mountain Village Association

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.

Report SI.25.036, highlighted that, based on projections, the total MAT collected in 2025 is estimated at $2,913,062, resulting in the following distribution:

Recipient	Calculation	Estimated Amount
Town of The Blue Mountains	50% of Total MAT Collected	$1,456,531
Blue Mountain Village Association (BMVA)	Statutory share (to be made “whole”)	$1,270,000
Destination Marketing Organization (DMO)	50% less the BMVA statutory share	$186,531
		$2,913,062

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.
Based on the year-end estimates, the DMO's 2025 budget is approximately $186,531. 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

Staff Reports and Council Decisions

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