The City of Niagara Falls passed By-law No. 2018–104 to implement a mandatory Municipal Accommodation Tax (MAT) calculated at a rate of TWO DOLLARS ($2.00) per night of occupancy of transient accommodation in accordance with Part XII.1 of the Municipal At, 2001, S.O. 2001 c. 25, as amended, and the Municipal Accommodation Tax Regulation O. Reg. 435/17, effective January 1, 2019.
The Municipal Accommodation Tax will apply to the purchase of accommodations provided for a continuous period of 30 days or less.
The Municipal Accommodation Tax must be identified as a separate item on the invoice or receipt, as the case may be.
Registration and Remittance
Frequently Asked Questions