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Municipal Accommodation Tax

The Municipal Accommodation Tax (MAT) is a 4% tax on short-term accommodation stays of less than 30 days in the City of Belleville.

This tax applies to:

  • Hotels, motels and motor hotels
  • Lodges, inns and resorts
  • Bed and breakfasts
  • Short-term rentals, including online bookings

MAT applies only to the room charge (not services such as meals or parking), and it must be paid at the time of booking or payment to the accommodation provider.

Revenue from MAT supports local tourism initiatives and development.

Accommodation Providers

Register Your Property

If you operate a short-term accommodation and are not registered, please complete the Municipal Accommodation Tax Establishment Form.

MAT Establishment Form

Submit Monthly Payments

Once registered, you must submit MAT collected using the Municipal Accommodation Tax Remittance Form.

MAT Remittance Form

The following are exempt from MAT under Bylaw 2019-126:

  • Stays longer than 30 consecutive nights (after day 30)
  • The Crown and provincial agencies
  • School boards
  • Universities and colleges
  • Hospitals, long-term care homes, retirement homes and provincially funded care facilities
  • Entities exempt under the Municipal Act, 2001
  • Correctional or rehabilitation housing
  • Emergency shelters
  • Campgrounds, trailer parks and tourist camps
  • Employer-provided accommodations for employees
  • Properties owned or operated by the City of Belleville

The MAT is authorized by:

  • City of Belleville Bylaw No. 2019-126 (passed June 25, 2019)
  • Municipal Act, 2001 (Section 400.1)
  • Ontario Regulation 435/17
  • Provincial legislation introduced in 2017

Frequently Asked Questions

Find answers to common questions about the Municipal Accommodation Tax (MAT), including who must pay, how it is calculated and when it applies.

MAT is a 4% tax on stays under 30 days which was first introduced July 1, 2019, to support tourism in Belleville.

MAT applies to guests staying in short-term accommodations under 30 days, including:

  • Hotels and motels
  • Bed and breakfasts
  • Hostels
  • Short-term rental units

MAT is calculated as 4% of the room rate only.

It does not apply to:

  • Meals
  • Parking
  • Valet services
  • Other fees listed separately

Rooms without beds (such as meeting rooms) are not subject to MAT.

MAT applies when a guest is charged for a room.

  • No-show: MAT applies if the guest is charged for the stay
  • Cancellation fee only: MAT does not apply

MAT applies to accommodations purchased on or after July 1, 2019, including corporate contracts.

Yes. MAT applies to the first 30 consecutive nights – stays beyond 30 nights are exempt

Yes. MAT is required and must be paid when paying for accommodation.

Contact Us

Economic Development

613-967-3200 ext. 3238
ecdev@belleville.ca 

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