Municipal Accommodation Tax

The Municipal Accommodation Tax (MAT) is a mandatory four per cent tax applied to transient accommodations in Port Colborne for stays of 30 days or less.

Explore the information below to learn how the MAT works and find resources for accommodation providers.

About the MAT

Learn how the MAT works, including the tax rate, applicable accommodations, exemptions and how MAT revenue supports tourism in Port Colborne.

Registration, Reporting & Payments

Find information for accommodation providers about registering for the MAT, submitting quarterly reports, remitting payments and reporting deadlines.

Collecting & Managing the MAT

Learn how to collect and manage the MAT, including online listings, booking platform resources, compliance and record-keeping requirements.