Information for Visitors
Municipal Accommodation Tax (MAT) Visitor Info (click here for PDF printable version)
On July 11, 2022 City of Stratford Council passed by-law 93-2022 approving the implementation of a four percent (4%) mandatory Municipal Accommodation Tax (MAT) applicable on all short-term accommodations under 30 days.
The MAT will come into effect on July 1, 2023 and applies to all accommodation sold for a continuous period of 30 days or less including:
- a room or suite of rooms containing one or more beds or cots, whether in a hotel, motel, boarding, lodging, or rooming house, bed and breakfast or other establishment providing lodging
- in a tent, trailer, vehicle, recreational vehicle or other structure on a campsite or in a campground, regardless of whether the tent/trailer/vehicle/recreational vehicle/structure is brought to the campsite/campground by the patron or if it is existing on the campsite or in the campground
The MAT will help our local visitor economy remain competitive through regenerative, sustainable and socially responsible tourism development and infrastructure projects that improve quality of life and prosperity throughout our community.
What is the percentage rate for the MAT?
Stratford’s MAT is 4%, similar to the industry standard across the Province.
Are accommodation amenity fees and service charges subject to the MAT?
No. The transient accommodation tax authority does not extend to incidental fees and charges unrelated to the purchase of accommodation. The by-law states: The Municipal Accommodation Tax shall not apply to Ancillary Charges that are itemized separately on the Purchaser’s receipt. For example, the purchase of a meal in a hotel restaurant would not be considered transient accommodation and therefore would not be made subject to a Municipal Accommodation Tax. However, where the provider of transient accommodation fails to separately itemize ancillary charges, the Municipal Accommodation Tax shall apply to the total amount of the purchase price.
For more information, please visit this list of MAT Frequently Asked Questions at the City of Stratford’s website.
Information for Tourism Operators
On Monday, June 27th, 2022 Stratford City Council approved the introduction of a Municipal Accommodation Tax (MAT) with implementation starting July 1st, 2023.
If you have a bylaw-specific inquiry, please contact the City of Stratford Clerk’s Office at clerks@stratford.ca or 519-271-0250 x237.
Ask Me Anything Information Session
The City of Stratford hosted an ‘Ask Me Anything MAT’ session on Monday, January 30, 2023 to provide accommodation providers with an opportunity to ask questions of ORHMA about the administration of the MAT. The recording is posted on the City of Stratford site.
UPDATED: Municipal Accommodation Tax | FAQ ->
It is important to note that the MAT is NOT a business tax, nor is it a resident tax. Rather, it is a tax paid directly by overnight visitors and collected via accommodators. The MAT was created by the Province of Ontario in 2017 as a vehicle to provide continued investment in destination marketing, development, and tourism infrastructure without any tax burden on local businesses or residents. A 4% MAT is common practice throughout the Province including in similar destinations such as Niagara-on-the-Lake, Prince Edward County, Waterloo Region, Guelph, Ottawa, Kingston, Toronto and the majority of tourism locations.
Destination Stratford is fully supportive of introducing the MAT in 2023 as outlined in the City report and adopted by Council for several reasons:
- We are committed to the responsible use of future MAT funds to create a more robust and year-round tourism economy through infrastructure projects that also benefit local residents and the quality of life for our community.
- The MAT is ubiquitous across the Province and visitors throughout Ontario are accustomed to it.
- Other municipalities are utilizing the MAT to strategically invest in destination development and tourism infrastructure. Destinations need to commit to ongoing and sustained tourism infrastructure investments to remain competitive and improve the visitor experience. Examples from other destinations include upgrading public washrooms, to improving community sport facilities that enable sport tourism hosting. The MAT is an important component in maintaining and growing Stratford as a year-round cultural destination of choice.
- Many municipalities introduced the MAT throughout the pandemic as a means of enabling ongoing investments in destination development and tourism infrastructure to help our sector throughout the prolonged economic recovery phase of the pandemic. It is imperative that Stratford also use this resource to holistically lift and support the tourism sector as we collectively navigate through the pandemic towards a more resilient and robust local tourism economy.
Destination Stratford and Downtown Stratford BIA, in partnership with the City of Stratford, will keep the local tourism sector informed.
Destination Stratford will work closely with City Staff and tourism stakeholders to ensure that MAT resources are used to maximize impact for the improvement of our community and to support and grow the local tourism economy.
For more information, please visit this list of MAT Frequently Asked Questions.
If you have a bylaw-specific inquiry, please contact the City of Stratford Clerk’s Office at clerks@stratford.ca or 519-271-0250 x237.