The City of Markham has implement a mandatory 4% Municipal Accommodation Tax (MAT) effective January 1, 2019.

All hotel guest invoices will include a separate line item for "Municipal Accommodation Tax". The four per cent tax applies only on the room cost portion of the accommodation and excludes costs from other hotel services including meeting room rentals, food and beverage, room services, internet and phone charges, are excluded from the tax provided they are itemized separately on the bill.

Frequently Asked Questions

  1. What is the amount of the Municipal Accommodation Tax?
    • The MAT is 4% and will be applied to accommodations purchased for a continuous period of 29 consecutive nights or less.

  2. How is it applied to the cost of renting a hotel room?
    • The 4% MAT applies only on the room cost portion of overnight accommodation. All hotel guest invoices will include a separate line for “Municipal Accommodation Tax” as of January 1, 2019

  3. Can I refuse to pay this tax? Is this a mandatory or voluntary tax?
    • No you cannot refuse to pay this tax. The MAT is mandatory and must be paid to the accommodation operator at the same time that you pay for the accommodation.

  4. Do I have to pay the MAT if I booked my hotel prior to the implementation of the Municipal Accommodation Tax (January 1, 2019)?
    • If your accommodation was booked and paid for prior to January 1, 2019, the MAT will not be applicable. If it was paid for on January 1, 2019 or onwards, the tax is applicable.

  5. Under what authority does the City of Markham charge/collect the Municipal Accommodation Tax?
    • The Municipal Accommodation Tax is a mandatory tax imposed by City Council through By-law 2018-116, a By-law to Impose Municipal Accommodation Tax on the purchase of transient accommodation in the City of Markham.

  6. Are any hotels charges exempt from the Municipal Accommodation Tax?
    • Other Hotel services, including meeting room rentals, food and beverage, room services, internet and phone charges, are excluded from the tax provided they are itemized separately on the bill.

  7. What if I have more questions?