Municipal Accommodation Tax

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.

The Niagara Falls Canada Hotel Association (NFCHA) Inc. is a non-profit corporation created for the express purpose of promoting the City of Niagara Falls, Ontario, as a tourism destination. Visit the Niagara Falls Canada Hotel Association's website.

With the growing concern and uncertainty surrounding the COVID-19 virus, The City of Niagara Falls understands what a difficult and stressful time this is for everyone and we are taking active measures to support our customers. 

At the June 23, 2020 Meeting of Council, the following payment relief measures were approved to support residents and businesses beyond June 30th and continue to be affected by the COVID-19 pandemic as follows:

  • Waiving penalty charges for current year (i.e. amounts billed in 2020) taxes extended from June 30th to August 31st
  • No NSF charges for payments that are returned extended from June 30th to September 30th
  • No disconnection of water services extended from June 30th to July 31st
  • Municipal Accommodation Tax (MAT) remittance payments deferred from June 30th to September 30th

The following relief measures will conclude as of June 30th:

  • Penalty charges of 1.25% per month on overdue water accounts will resume on July 1st
  • Penalty charges of 1.25% per month on overdue accounts receivable accounts will resume on July 1st

Registration and Remittance

Frequently Asked Questions

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