Municipal Accommodation Tax Feasibility

Tourism is a vital part of life in Frontenac County. Visitors bring new energy to our villages and hamlets, support local shops and restaurants, and enjoy the trails, lakes, and cultural experiences that make this region special. To continue growing these opportunities, we are exploring a Municipal Accommodation Tax (MAT) as a dedicated way to fund further tourism promotion efforts.

An MAT is a small fee applied to short-term accommodations such as hotel rooms and paid by visitors and tourists who stay in Frontenac.

Over the coming months, County staff will study how a MAT could work in Frontenac, including who it would apply to, how much revenue it might generate, and how those funds could support tourism-related services, infrastructure, and promotion. The project will also examine potential costs, legal requirements, and how the tax would be managed.

This project is about listening to our business community, accommodation providers, residents, and partners. Your feedback will help us understand how a MAT could best support tourism infrastructure, promotion, and experiences that benefit both visitors and the people who call Frontenac home.

Survey

From September 22 - November 16, Tourism Businesses, Community Members and Short Term Rental hosts are invited to participate in a survey discussing Tourism and the potential implementation of a MAT.
Click Here to Take the Survey.

Open Houses

There will be four in-person Open Houses (drop-in format) hosted across Frontenac County on October 29 & 30

  • Frontenac Islands - October 29, 2025: 11:30 AM - 1:00 P.M. at Marysville Town Hall - Register Here
  • South Frontenac - October 29, 2025: 5:30 - 7:00 P.M. at Verona Lions Centre - Register Here
  • Central Frontenac - October 30, 2025: 5:30 - 7:00 P.M. at Soldier's Memorial Hall - Register Here
  • North Frontenac - October 30, 2025: 9:00 - 10:30 AM at North Frontenac Municipal Offices - Register Here

Virtual Short Term Rental Session

This online discussion will be geared at engaging our partners who host visitors through short-term rentals and for those who were unable to attend the in-person Open Houses on October 29 & 30.
Details: November 13 from 6:30 - 8:30 PM
Click here to register



Tourism is a vital part of life in Frontenac County. Visitors bring new energy to our villages and hamlets, support local shops and restaurants, and enjoy the trails, lakes, and cultural experiences that make this region special. To continue growing these opportunities, we are exploring a Municipal Accommodation Tax (MAT) as a dedicated way to fund further tourism promotion efforts.

An MAT is a small fee applied to short-term accommodations such as hotel rooms and paid by visitors and tourists who stay in Frontenac.

Over the coming months, County staff will study how a MAT could work in Frontenac, including who it would apply to, how much revenue it might generate, and how those funds could support tourism-related services, infrastructure, and promotion. The project will also examine potential costs, legal requirements, and how the tax would be managed.

This project is about listening to our business community, accommodation providers, residents, and partners. Your feedback will help us understand how a MAT could best support tourism infrastructure, promotion, and experiences that benefit both visitors and the people who call Frontenac home.

Survey

From September 22 - November 16, Tourism Businesses, Community Members and Short Term Rental hosts are invited to participate in a survey discussing Tourism and the potential implementation of a MAT.
Click Here to Take the Survey.

Open Houses

There will be four in-person Open Houses (drop-in format) hosted across Frontenac County on October 29 & 30

  • Frontenac Islands - October 29, 2025: 11:30 AM - 1:00 P.M. at Marysville Town Hall - Register Here
  • South Frontenac - October 29, 2025: 5:30 - 7:00 P.M. at Verona Lions Centre - Register Here
  • Central Frontenac - October 30, 2025: 5:30 - 7:00 P.M. at Soldier's Memorial Hall - Register Here
  • North Frontenac - October 30, 2025: 9:00 - 10:30 AM at North Frontenac Municipal Offices - Register Here

Virtual Short Term Rental Session

This online discussion will be geared at engaging our partners who host visitors through short-term rentals and for those who were unable to attend the in-person Open Houses on October 29 & 30.
Details: November 13 from 6:30 - 8:30 PM
Click here to register



  • Frequently Asked Questions by TIAO

    The Tourism Industry Association of Ontario (TIAO) has been supporting its membership in navigating regulations regarding Municipal Accommodation Tax (MAT). The link below shares questions TIAO has collected from the industry regarding MAT, with answers provided by the Ministry of Tourism, Culture and Sport.

    Municipal Accommodation Tax FAQ

  • Frontenac County Destination Development Plan

    In 2022, Frontenac County adopted a five-year Destination Development Plan to serve as a clear, professional roadmap for tourism development and investment. The Plan was built on extensive consultation with residents, businesses, community leaders, and organizations across all four Townships. Its purpose is to provide a coordinated approach to tourism that supports local priorities, strengthens small businesses, and enhances the overall visitor experience.

    The Plan is guided by three central directives:

    • Increase year-round revenue for businesses involved in tourism.

    • Provide high-level strategies for County and Township collaboration on destination development.

    • Ensure tourism growth is environmentally sustainable and inclusive of diverse community perspectives.

    Six guiding principles further shape how tourism is developed in Frontenac: aligning efforts across the Townships; ensuring every initiative benefits both residents and visitors; building on existing infrastructure like trails, events, and local networks; weaving Indigenous stories into visitor experiences; protecting the natural environment and rural character of the County; and defining a consistent brand identity.

    From this framework, four primary goals were established:

    1. Create a dedicated tourism resource to coordinate initiatives and promote local businesses.

    2. Expand and promote trail-based outdoor recreation, making it easier for visitors and residents to explore the County.

    3. Support arts, culture, and heritage organizations to highlight the County’s diverse identity.

    4. Develop a County-wide culinary strategy that connects local producers to tourism experiences.

    Together, these elements make the Destination Development Plan a blueprint for sustainable, community-driven tourism. If a Municipal Accommodation Tax (MAT) is implemented in Frontenac County, the Plan provides the foundation for how those revenues would be invested—ensuring funds are directed toward projects and initiatives that reflect community priorities and deliver long-term benefits

    For more background on how the Destination Development Plan was created, visit: https://engagefrontenac.ca/destinationplan

  • Presentation to the Planning & Economic Development Committee

    Nicole Whiting and Bonnie Ruddock, Executive Directors of the two Regional Tourism Organizations serving Frontenac County co-presented about the opportunity associated with implementing a a Municipal Accommodation Tax (MAT) on June 5, 2025. After some discussion, the committee recommended that County Council proceed with the investigation into the MAT, which was ratified by County Council on June 18, 2025.

    Bonnie Ruddick is Executive Director of Southeastern Ontario | RTO 9
    Nicole Whiting is Executive Director of Ontario's Highlands | RTO 11

    The slides from the presentation and the introductory staff report are available for review through the County's Civicweb portal. The entire presentation and discussion is also available for streaming on the County's YouTube channel.



Page last updated: 09 Oct 2025, 01:20 PM