Municipal Accommodation Guests Frequently Asked Questions

  • 01. What is the amount of the Municipal Accommodation Tax?

    The Municipal Accommodation Tax rate is TWO DOLLARS ($2.00) flat fee per night of
    occupancy and must be applied to accommodations provided for a continuous period of 30
    days or less.

    Categories: Municipal Accommodation Guests

  • 02. How is it applied to the cost of renting a hotel room?

    The $2 flat fee per night of occupancy is applied to the cost of the accommodation of a
    continuous period of 30 days of less.

    Categories: Municipal Accommodation Guests

  • 03. Why do I have to pay this tax?

    The Municipal Accommodation Tax is a mandatory tax imposed by the City Council
    through By-law No. 2018104 - a By-law to impose Municipal Accommodation Tax on the
    purchase of transient accommodation in the City of Niagara Falls.

    Categories: Municipal Accommodation Guests

  • 04. Can I refuse to pay this tax?

    No you cannot refuse to pay this tax. The Municipal Accommodation Tax is mandatory and
    must be paid to the accommodation operator at the same time that you pay for the
    booking.

    Categories: Municipal Accommodation Guests

  • 05. Is HST charged on top of the Municipal Accommodation Tax?

    Yes, HST is charged on top of the Municipal Accommodation Tax. The Municipal
    Accommodation Tax is deemed part of the consideration for the supply of the transient
    accommodation. The determination of which items are to be included in the base for HST is
    covered under Section 154 of the Excise Tax Act (R.S.C., 1985, c. E-15).

    Categories: Municipal Accommodation Guests

  • 06. Under what authority does the City of Niagara Falls charge/collect the Municipal Accommodation Tax?

    City of Niagara Falls Bylaw No. 2018104 - A bylaw to impose Municipal Accommodation
    Tax on the purchase of transient accommodation in the City of Niagara Falls.

    Categories: Municipal Accommodation Guests

  • 07. What will the Municipal Accommodation Tax be used for?

    The Municipal Accommodation Tax will be used to support tourism initiatives in the City of
    Niagara Falls.

    Categories: Municipal Accommodation Guests

  • 08. What if I have more questions?

    If you need further assistance, e-mail us at [email protected] with any
    questions.

    Categories: Municipal Accommodation Guests