Municipal Accommodation Guests Frequently Asked Questions

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.

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.

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.

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.

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).

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.

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

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