Municipal Accommodation Tax Feasibility

Frontenac County is exploring the feasibility of a Municipal Accommodation Tax (MAT)—a tool used by many Ontario municipalities to collect a small tax (often 4%) on short-term accommodations like hotels, resorts, bed & breakfasts, and vacation rentals (e.g., Airbnb).

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.

The County will connect with accommodation providers, tourism partners, local municipalities, and the public to gather input and answer questions. Public engagement opportunities will be posted on this page and shared through County communication channels.

Once the research and engagement are complete, a report will be presented to County Council outlining the findings and potential next steps.


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.
Details: November 13 from 6:30 - 8:30 PM (Registration Link forthcoming)


Frontenac County is exploring the feasibility of a Municipal Accommodation Tax (MAT)—a tool used by many Ontario municipalities to collect a small tax (often 4%) on short-term accommodations like hotels, resorts, bed & breakfasts, and vacation rentals (e.g., Airbnb).

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.

The County will connect with accommodation providers, tourism partners, local municipalities, and the public to gather input and answer questions. Public engagement opportunities will be posted on this page and shared through County communication channels.

Once the research and engagement are complete, a report will be presented to County Council outlining the findings and potential next steps.


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.
Details: November 13 from 6:30 - 8:30 PM (Registration Link forthcoming)


  • 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 published: 18 Sep 2025, 09:07 AM