Engagement Update: What We Heard So Far

Over the past several months, the County and its Township partners have been exploring a Municipal Accommodation Tax (MAT) as a visitor-paid fee on short-term stays (less than 30 days) at accommodations in Frontenac County.

This post provides an interim update based on engagement activities to date, including early themes in what we heard and clarification on common questions and misconceptions. Staff are continuing to develop options for County Council’s consideration, expected in late March to mid-April 2026.

Engagement activities to date:

  • Public survey (Open September 16 - November 12, 2025_)
  • In-person open house(s):
    • Marysville Town Hall, October 29, 2025
    • Verona Lions Club, October 29, 2025
    • North Frontenac Township Administrative Offices, October 30, 2025
    • Central Frontenac Township Administrative Offices, October 30, 2025
  • Virtual open house / information session: November 12, 2025
  • Written submissions and questions received through EngageFrontenac and email (ongoing)

What we have heard so far

  • Clarity is needed on what MAT is, who pays it, and what types of accommodations it applies to.
  • Fairness and consistent compliance matter. Many participants emphasized that any approach should be applied evenly across accommodation types and operators.
  • Transparency and industry involvement in oversight are important conditions for trust and acceptance.
  • Participants want to see local benefit tied to destination development, visitor experience, and tourism-facing infrastructure.
  • Some respondents raised concerns about price sensitivity and competitiveness, and emphasized careful design and clear communication.

For a full summary of the fall engagement, please review the report provided by Bannikin.

Common questions:

  1. Who pays the fee, and what does it apply to?
    The visitor pays the fee as part of the accommodation invoice for short-term stays (less than 30 days). It applies to accommodations such as hotels, motels, resorts, bed and breakfasts, and vacation rentals. It is not a fee applied to other types of businesses such as restaurants or retail.
  2. Is this a sales tax?
    No. In Ontario, municipalities are not permitted to create a sales tax. MAT is a visitor-paid fee applied to short-term accommodation stays.
  3. How would funds be used?
    If implemented, at least 50% of revenues would be directed to an eligible tourism entity dedicated to destination development and tourism marketing. Best practice for the municipal share is to invest in tourism-facing assets such as trails, beaches, signage/wayfinding, and boat launches.

Administrative Considerations

To keep administrative burden low, options under consideration include third-party administration for collection and a Municipal Services Corporation (MSC) model to strengthen transparency and enable industry involvement in oversight of fund use and reporting on outcomes.

Request a meeting

Accommodation businesses and hosts are encouraged to request a meeting or submit questions at ecdev@frontenaccounty.ca.