Municipal Accommodation Tax Information for Guests

The City of Windsor is implementing a four percent (4%) Municipal Accommodation Tax (MAT) on all transient accommodation including hotel, motel, inn, bed and breakfast, resort and short term rental companies for stays of 30 days or less effective October 1, 2018.

The introduction of the MAT follows the Province of Ontario passing of Bill 127: Stronger, Healthier Ontario Act (Budget Measures) 2017, which allows lower or single tier municipalities in Ontario to charge a mandatory MAT, often referred to as a “Hotel Tax.” The addition to the Ontario Municipal Act, 2001 (the Act) and accompanying Ontario Regulation 435/17,Transient Accommodation Tax came into force on December 1, 2017.

The MAT will support important City of Windsor tourism programs and contribute to a strong and vital community. One half of the net MAT revenue will be shared with Tourism Windsor Essex Pelee Island (TWEPI) to support their promotion and development of Windsor tourism. The other 50% of net MAT revenue will remain with the City to provide funding for future project/initiatives which aim to support tourism.

As a city, Windsor is not unique in the application of the MAT, but what will be unique is the enhanced Windsor experience our visitors will find.