Municipal Accommodations Tax (MAT) and Short Term Accommodations (STA)
Contact Us
What is Municipal Accommodations Tax (MAT)?
Municipal Accommodations Tax (MAT) is a non-discretionary tax imposed by the Municipality of Brighton on Short-Term Accommodations (STAs) which include but are not limited to, hotels, motels, motor hotels, lodges, inns, resorts, bed and breakfasts, or other lodgings.
Brighton’s Council passed the 5% tax in 2023 which owners of STAs must add to their guest's Nightly Stay Fee on top of other taxes such as HST. MAT is paid for by guests. To learn more about the Tax, please read the full By-Law here: https://brighton.civicweb.net/document/119153/.
Where does the MAT go?
Under the Municipal Act, 2001, municipalities that choose to implement MAT must share a portion of their revenues with an “eligible tourism entity” such as a Destination Marketing Organization, Regional Tourism Organization, or other not-for-profit tourism organization. As a member of the Bay of Quinte Regional Marketing Board, the Municipality of Brighton shares 50% of our remittances with this organization which goes towards activities that achieve their mandate of marketing tourism and resident attraction for communities in the Bay of Quinte region.
The other half of the remittances remain with the Municipality of Brighton and are used by the Economic Development Department to fund tourism initiatives.
How do I register to remit MAT?
Step 1: Make sure your STA is licensed. As per the Municipality of Brighton's Short Term Accommodations By-Law (By-Law 032-2022), all operating STAs must be licensed. To apply for your STA license, request and complete an application through our By-Law Department here: https://forms.brighton.ca/Planning-Forms/Short-Term-Accommodation-Application. In addition to this application, you will also need to complete any necessary inspections and/or make any improvements to your STA in order to be compliant.
Step 2: Pay your licensing fee. All fees associated with your STA can be found in our Fees & Charges By-Law. Fees can be paid in-person at our Public Works Building, 67 Sharp Road (located in the Industrial Park). We are able to receive payment as cash, cheque or debit. We do not accept credit or e-transfer.
Step 3: Register to remit through our service provider Granicus. Please make sure you have your STA License Number ready to move through the steps to make your remittance. Remittances are due on a quarterly basis. Please remit as far back as you have been collecting MAT using the following schedule:
- 1st Quarter: January 1st to March 31st, Remittances Due: April 30th
- 2nd Quarter: April 1st to June 30th, Remittances Due: July 31st
- 3rd Quarter: July 1st to September 30th, Remittances Due: October 30th
- 4th Quarter: October 1st to December 31st, Remittances Due: January 31st
What happens if I don't get an STA License or remit MAT?
Failure to obtain a license or remit MAT will result in the following fines the Municipality of Brighton’s Administrative Monetary Penalty By-Law. If fines are not paid, they will be transferred to Property Taxes and subject to the 1.5% per month penalty.
Operating an STA without a License
- 1st Offence – $10,000
- 2nd Offence – $20,000
- 3rd Offence - $40,000
Advertising an STA without a License
- 1st Offence - $2,000 Fine
- 2nd Offence - $4,000 Fine
- 3rd Offence - $8,000 Fine
Key Contacts
The Municipality of Brighton's Short Term Accommodations Licensing and Municipal Accommodations Tax Program are administered by several departments across the Municipality. Please read below to find the best contact for your inquiry.
Short Term Accommodations Licensing Questions
- By-Law Department - bylawenforcement@brighton.ca
MAT Remittance and Tax Account Questions
- MAT Remittance - Ben Hagerman, Manager of Economic Development & Communications
- Tax Account Questions - Finance Department
Destination Marketing & MAT Revenue Spending
- Municipally - Ben Hagerman, Manager of Economic Development & Communications
- Regionally - Dug Stevenson, Executive Director, Bay of Quinte Regional Marketing Board