Accommodation providers are responsible for registering for the MAT reporting system, submitting quarterly reports and remitting payments.
Registration
All accommodation providers with active listings promoting their accommodation establishment should immediately register for the reporting system by completing the MAT registration form.
Reporting
The City of Port Colborne has designated the Ontario Restaurant Hotel and Motel Association (ORHMA) as its agent for collecting reports and remittances from accommodation providers. Please complete this MAT registration form or contact ORHMA at mat@orhma.com or 905-361-0268 to receive an email with a link to register for the online reporting system. Reports will only be accepted via the online reporting system.
To maintain secure access, each accommodation provider will have their own unique login credentials for the reporting system. All system data will be kept confidential. Only designated City staff and a compliance officer from ORHMA will have access to this data.
Quarterly reporting
MAT remittance reports must be submitted quarterly, regardless of whether any MAT was collected during the reporting period. If you don't have access to the online reporting system, please complete this MAT registration form or contact the Ontario Restaurant Hotel & Motel Association (ORHMA) at mat@orhma.com or call 905-361-0268 (press 2, then select 5) to register for an account. The online system's reporting tool will calculate the amount of MAT payable to the City of Port Colborne based on your inputted data for:
- Room nights available for the month
- Room nights occupied for the month
- Purchase prices of the rooms sold
- Room revenue
- Room revenue with exemptions (if applicable)
Reports and remittances should be submitted within 15 days after the last day of the month following each quarter.
| Quarter | MAT Collection Period | Report & Payment Due Date |
|---|---|---|
| Q1 | January 1 - March 31 | April 15 |
| Q2 | April 1 - June 30 | July 15 |
| Q3 | July 1 - September 30 | October 15 |
| Q4 | October 1 - December 31 | January 15 |
Reporting Requirements
Payments
In addition to facilitating the reporting process, the Ontario Restaurant Hotel & Motel Association (ORHMA) is set up to receive payments on behalf of the City of Port Colborne. Payments can be made to ORHMA through the online reporting system by way of electronic funds transfer (EFT), wire, or cheque. Cash and credit card payments will not be accepted.
Registering for the online reporting system ensures you receive timely reminders about when reports and payments are coming due. However, please pay close attention to the due dates to avoid missing them.
Refunds, adjustments and late payments
Contact
If you have any questions about the MAT, or need help with reports or payments, please email the ORHMA at mat@orhma.com or call 905-361-0268 (press 2, then select 5). Alternatively, assistance is available from Port Colborne Customer Service via email and phone.