What is Municipal Accommodation Tax?

    Municipal Accommodation Tax (MAT) is a tax on the purchase of transient accommodation in the municipality which funds tourism promotion and other projects that will benefit the local economy.

    What is a Municipal Services Corporation?

    Municipal Services Corporation (MSC) is a corporation that is established by a municipality or by a municipality and one or more other public sector entities and whose purpose is to provide a system, service, or thing that the municipality itself could provide.

    What is Transient Accommodation?

    Transient Accommodation is accommodation for a continuous period of stay of 29 nights or less; this continuous period is not disrupted by the purchase of different rooms, suites, beds or lodging in the same licensed establishment, such as a hotel, motel or bed and breakfast.

    What is Tourism?

    Tourism is the movement of visitors to countries or places and all activities that visitors engage in when travelling outside their regular environment. A visitor is someone who takes an overnight out-of-town trip or an out-of-town same-day trip and travels more than 40 kilometers for leisure, business, or other purposes.