Supplied by the City of Sault Ste. Marie…

Sault Ste. Marie, ON (2018 12 11) – At its meeting of December 10, 2018, Council approved Bylaw
2018-218 to implement a 4% Municipal Accommodation Tax (MAT) effective January 1,
2019 in the City of Sault Ste. Marie.
The 4% fee will be applied to accommodations less than 30 consecutive days and includes
accommodations at hotels, motels, motor hotels, lodges, inns, resorts, bed and breakfasts or
any place an accommodation is provided.
In accordance with provincial regulations, 60% of the tax will generate funding to promote
tourism within the City of Sault Ste. Marie through the non-profit entity previously funded by
the industry-led Direct Marketing Fee. The remaining 40% will be retained by the City for
tourism promotion and developments.
The provincial government’s Transient Accommodation Regulation 435/17 came into effect on
December 1, 2017 and provides the necessary provisions for municipalities to implement a                                                                                                      MAT.  More information on the MAT including instructions on completing the MAT return form
for businesses is available at