Tourism & MAT Survey

Frontenac County is exploring the opportunity of a Municipal Accommodation Tax as a possible dedicated revenue stream to support local businesses, attract investment, and enhance tourism infrastructure in in our region. 

What is a Municipal Accommodation Tax?

A Municipal Accommodation Tax (MAT) is a levy that is collected on overnight accommodations booked for up to 30 days, which includes but is not limited to hotels, motels, bed and breakfasts and other short-term rentals. The levy is paid for by the guest and is collected by the accommodation provider through the booking or check-in/check-out process. The funds collected through the levy are used to promote tourism and to support tourism-related activities and projects accessed by visitors and residents, such as roads, transit, beaches, parks and natural areas. 

As of 2025, more than 80 municipalities in Ontario have implemented a MAT, with most choosing a 4% levy to support their local tourism sectors. Importantly, at least 50% of the revenue generated through MAT must go to an Eligible Tourism Entity (ETE), i.e., a not-for-profit tourism organization that meets the eligibility requirements to receive MAT and will use the same for tourism promotion and destination development/stewardship. The remaining amount can be used by the municipality for tourism-related infrastructure and services, as determined.

Share Your Perspective

The purpose of this survey is to hear the perspectives of local businesses, community members, short-term rental hosts and others on whether a MAT could be an appropriate way to create a dedicated source of funding to support and grow tourism in Frontenac County. Your feedback will help identify opportunities, priorities, and any concerns that should be considered as part of this exploration.