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The Municipal Accommodation Tax (MAT) has been in effect since February 1, 2021. This 4 per cent tax is applied to visitors and is charged on short‑term accommodations (e.g. hotels, motels, inns, B&Bs, vacation rentals and other short‑term rentals), with stays of less than 30 days.
MAT Revenue
Under provincial legislation, Municipal Accommodation Tax (MAT) revenue is collected by accommodation providers and remitted to the municipality. The funds are then divided between the municipality (50 per cent) and eligible tourism entities (50 per cent). In the County, there are two eligible tourism entities - StayPEC Accommodations Association and Visit The County. Their share of MAT revenue must be spent on tourism promotion and/or development.
The municipality may use its share of MAT revenue for a broader range of purposes, though best practice suggests that these funds should support tourism. In recent years, the County has directed MAT funds toward roads, policing, tourism management (such as washrooms and garbage collection), and more.
Developing a Strategic Framework for MAT Spending
In 2025, Council directed staff to consult with residents and businesses to understand community priorities for spending the municipal portion of MAT revenue. These findings will guide how future MAT funds are allocated.
This page has been developed to share information, updates, and consultation opportunities for this work.
The Municipal Accommodation Tax (MAT) has been in effect since February 1, 2021. This 4 per cent tax is applied to visitors and is charged on short‑term accommodations (e.g. hotels, motels, inns, B&Bs, vacation rentals and other short‑term rentals), with stays of less than 30 days.
MAT Revenue
Under provincial legislation, Municipal Accommodation Tax (MAT) revenue is collected by accommodation providers and remitted to the municipality. The funds are then divided between the municipality (50 per cent) and eligible tourism entities (50 per cent). In the County, there are two eligible tourism entities - StayPEC Accommodations Association and Visit The County. Their share of MAT revenue must be spent on tourism promotion and/or development.
The municipality may use its share of MAT revenue for a broader range of purposes, though best practice suggests that these funds should support tourism. In recent years, the County has directed MAT funds toward roads, policing, tourism management (such as washrooms and garbage collection), and more.
Developing a Strategic Framework for MAT Spending
In 2025, Council directed staff to consult with residents and businesses to understand community priorities for spending the municipal portion of MAT revenue. These findings will guide how future MAT funds are allocated.
This page has been developed to share information, updates, and consultation opportunities for this work.
Page published: 27 Mar 2026, 01:59 PM
Key Dates
Lifecycle
Open
Municipal Accommodation Tax is currently at this stage
This consultation is open for contributions.
Under Review
this is an upcoming stage for Municipal Accommodation Tax
Contributions to this consultation are closed for evaluation and review. The project team will report back on key outcomes.
Final report
this is an upcoming stage for Municipal Accommodation Tax
The final outcomes of the consultation are documented here. This may include a summary of all contributions collected as well as recommendations for future action.
