Public Notice: Municipal Accommodation Tax

The Municipal Accommodation Tax (MAT) is a mandatory tax imposed by City Council on the purchase of short-term accommodation for periods of 28 consecutive nights or less within the City of Niagara Falls. The MAT applies to accommodations, including hotels, motels, inns, bed and breakfasts, vacation rental units, and owner-occupied short-term rentals operating within the city.

Revenue generated through the MAT supports tourism initiatives in Niagara Falls. It contributes to programs and services that enhance the community's livability for residents.

Effective April 1, 2026, the City of Niagara Falls implemented changes to the Municipal Accommodation Tax structure, transitioning from a star-based assessment model to a flat rate of 4% of the total room rate (see City of Niagara Falls By-law No. 2025-072).

The City has retained the Ontario Restaurant Hotel Motel Association (ORHMA) to administer MAT collection services on its behalf. Effective June 1, 2026, MAT remittances must be submitted through a new ORHMA-administered online portal, and in-person payments at City Hall will no longer be accepted. ORHMA will also serve as the primary contact for remittances and related inquiries.

To support accommodation providers through this transition, the City of Niagara Falls and ORHMA will host two (2) hybrid (virtual and in-person) information sessions:

• Session #1: Wednesday, June 3, 2026, from 10:00 am to 12:00 pm
• Session #2: Tuesday, June 9, 2026, from 2:00 pm to 4:00 pm

Both sessions will cover the same content and will provide an overview of the updated MAT process, online remittance procedures, and timelines, and an opportunity for questions.

Location:
Gale Centre Memorial Community Room
5152 Thorold Stone Road
Niagara Falls, ON L2E 0A2

Additional information, including remittance instructions and support materials, will be made available on the City's website.

Should you have any questions regarding the Municipal Accommodation Tax or associated by-laws, please contact At Your Service Niagara Falls. For any information regarding the new online portal and remittance process, please contact ORHMA directly via email (mat@orhma.ca) or phone (905-592-3023).