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 ofCategories: Municipal Accommodation Guests
occupancy and must be applied to accommodations provided for a continuous period of 30
days or less.
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 aCategories: Municipal Accommodation Guests
continuous period of 30 days of less.
03. Why do I have to pay this tax?
The Municipal Accommodation Tax is a mandatory tax imposed by the City CouncilCategories: Municipal Accommodation Guests
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.
04. Can I refuse to pay this tax?
No you cannot refuse to pay this tax. The Municipal Accommodation Tax is mandatory andCategories: Municipal Accommodation Guests
must be paid to the accommodation operator at the same time that you pay for the
05. Is HST charged on top of the Municipal Accommodation Tax?
Yes, HST is charged on top of the Municipal Accommodation Tax. The MunicipalCategories: Municipal Accommodation Guests
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).
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 AccommodationCategories: Municipal Accommodation Guests
Tax on the purchase of transient accommodation in the City of Niagara Falls.
07. What will the Municipal Accommodation Tax be used for?
The Municipal Accommodation Tax will be used to support tourism initiatives in the City ofCategories: Municipal Accommodation Guests
08. What if I have more questions?
If you need further assistance, e-mail us at [email protected] with anyCategories: Municipal Accommodation Guests