Municipal Accommodation Tax Feasibility

Frontenac County is continuing to explore whether a Municipal Accommodation Tax (MAT) could provide a dedicated source of funding to strengthen tourism, support the visitor economy, and invest in the experiences and amenities that help Frontenac County grow as a destination.

No decision has been made to implement a MAT.

In July 2026, County Council approved a second phase of feasibility work to address several questions identified through research, public engagement and discussions with accommodation businesses, hosts and Township partners. This phase is intended to provide better local data, examine practical administration options, strengthen connections with the tourism business community, and develop governance options before any future implementation decision is considered.

Current work includes direct outreach with accommodation businesses and hosts; a Tourism Economic Impact and Seasonal Analysis; creation of an industry advisory group; review of MAT administration and opportunities to coordinate with Township short-term rental licensing work; and development of a business plan for a potential tourism-focused Municipal Services Corporation.

Staff expect to report back to the Planning and Economic Development Advisory Committee in spring 2027 with updated findings, options and recommendations.

Accommodation businesses and hosts are encouraged to stay involved throughout this work. Questions or requests for a meeting can be sent to ecdev@frontenaccounty.ca

Project Tasks

The next phase of feasibility work focuses on five areas.

1. Education and Community Awareness

An important finding from the initial engagement process was the need for clearer information about MAT and its potential role in supporting tourism in Frontenac County. The County is developing educational information and continuing conversations with residents, accommodation hosts, tourism businesses and Township partners. This work will help explain how MAT operates, who would pay and collect it, how revenues could be invested in tourism, and how a future program could be managed and reported on.

2. Administrative Feasibility and Short-Term Rental Coordination

A central question is whether a potential MAT program could be administered fairly, consistently and cost-effectively across Frontenac County.

This work includes reviewing how eligible accommodation businesses and hosts would be identified, how visitor-paid funds could be collected and remitted, what technology and staff resources would be required, and whether third-party service providers could help simplify administration.

The County is also working with Township partners to explore the relationship between MAT administration and short-term rental licensing. A coordinated licensing approach could help establish a reliable inventory of accommodation hosts, improve consistency across participating Townships, and create opportunities for shared administrative services. Options being examined include common licensing requirements and potentially shared County-level administration of Township programs. These approaches remain under consideration and would require further discussion and decisions by the participating municipalities.

No County-wide licensing program or MAT administration model has been recommended or approved at this stage.

3. Tourism Economic Impact and Seasonal Analysis

The County is working with tourism consulting firm Bannikin to better understand the economic contribution of tourism and the seasonal nature of accommodation activity across Frontenac County. This research will build on existing information about short-term rentals while developing a more complete understanding of traditional accommodations, visitor activity, tourism-related employment and local economic benefits.

4. Tourism Industry Advisory Group

The County will establish an informal advisory group to provide practical advice throughout the next phase of feasibility work. The group will bring together accommodation hosts, traditional accommodation businesses and tourism business representatives from across Frontenac County. Members will help identify opportunities, discuss administrative considerations, provide perspectives from the tourism business community, and contribute to the development of potential approaches. Recruitment is anticipated in November and December 2026, with more information to be shared as the process is finalized.

5. Tourism Governance and Business Planning

The County is exploring whether a tourism-focused Municipal Services Corporation could provide an appropriate organizational structure for managing and investing a share of potential MAT revenues. This is a planning exercise only to explore potential structures that can provide transparency and industry input. No decision has been made whether to establish a new tourism organization.

Timeline

Fall 2026: Education and outreach activities, tourism research, and administrative feasibility discussions continue. The County will also work with Township partners to examine opportunities for coordination.

November–December 2026: Recruitment for the Tourism Industry Advisory Group.

Winter 2027: Completion of the Tourism Economic Impact and Seasonal Analysis, further review of administration options, and development of a business plan for a potential tourism-focused Municipal Services Corporation.

Spring 2027: Staff expect to report to the Planning and Economic Development Advisory Committee with updated findings, options and recommendations before any future decision regarding MAT implementation.


What We Heard Through Community Engagement

During fall 2025, the County gathered feedback through public open houses, a virtual information session, an online survey and direct discussions with accommodation businesses.

Participants emphasized the importance of clear information, fair and consistent administration, transparency in the use of funds, involvement from the tourism business community, and ensuring that the benefits of tourism investment can be experienced across Frontenac County.

Some participants also raised concerns about competitiveness, costs and the implications for smaller accommodation businesses.

This feedback has helped shape the current phase of feasibility work, particularly the focus on education, administrative feasibility and continued industry involvement.

The full findings are available in the Bannikin MAT Engagement Summary Report.

Stay Informed and Get Involved

Frontenac County will provide regular monthly project updates through Engage Frontenac, along with additional information when important milestones are reached.

Accommodation hosts and tourism businesses are encouraged to participate in the ongoing conversations, share their perspectives, and help inform the feasibility work.

To ask a question or request a meeting with County staff, please contact ecdev@frontenaccounty.ca.

Frontenac County is continuing to explore whether a Municipal Accommodation Tax (MAT) could provide a dedicated source of funding to strengthen tourism, support the visitor economy, and invest in the experiences and amenities that help Frontenac County grow as a destination.

No decision has been made to implement a MAT.

In July 2026, County Council approved a second phase of feasibility work to address several questions identified through research, public engagement and discussions with accommodation businesses, hosts and Township partners. This phase is intended to provide better local data, examine practical administration options, strengthen connections with the tourism business community, and develop governance options before any future implementation decision is considered.

Current work includes direct outreach with accommodation businesses and hosts; a Tourism Economic Impact and Seasonal Analysis; creation of an industry advisory group; review of MAT administration and opportunities to coordinate with Township short-term rental licensing work; and development of a business plan for a potential tourism-focused Municipal Services Corporation.

Staff expect to report back to the Planning and Economic Development Advisory Committee in spring 2027 with updated findings, options and recommendations.

Accommodation businesses and hosts are encouraged to stay involved throughout this work. Questions or requests for a meeting can be sent to ecdev@frontenaccounty.ca

Project Tasks

The next phase of feasibility work focuses on five areas.

1. Education and Community Awareness

An important finding from the initial engagement process was the need for clearer information about MAT and its potential role in supporting tourism in Frontenac County. The County is developing educational information and continuing conversations with residents, accommodation hosts, tourism businesses and Township partners. This work will help explain how MAT operates, who would pay and collect it, how revenues could be invested in tourism, and how a future program could be managed and reported on.

2. Administrative Feasibility and Short-Term Rental Coordination

A central question is whether a potential MAT program could be administered fairly, consistently and cost-effectively across Frontenac County.

This work includes reviewing how eligible accommodation businesses and hosts would be identified, how visitor-paid funds could be collected and remitted, what technology and staff resources would be required, and whether third-party service providers could help simplify administration.

The County is also working with Township partners to explore the relationship between MAT administration and short-term rental licensing. A coordinated licensing approach could help establish a reliable inventory of accommodation hosts, improve consistency across participating Townships, and create opportunities for shared administrative services. Options being examined include common licensing requirements and potentially shared County-level administration of Township programs. These approaches remain under consideration and would require further discussion and decisions by the participating municipalities.

No County-wide licensing program or MAT administration model has been recommended or approved at this stage.

3. Tourism Economic Impact and Seasonal Analysis

The County is working with tourism consulting firm Bannikin to better understand the economic contribution of tourism and the seasonal nature of accommodation activity across Frontenac County. This research will build on existing information about short-term rentals while developing a more complete understanding of traditional accommodations, visitor activity, tourism-related employment and local economic benefits.

4. Tourism Industry Advisory Group

The County will establish an informal advisory group to provide practical advice throughout the next phase of feasibility work. The group will bring together accommodation hosts, traditional accommodation businesses and tourism business representatives from across Frontenac County. Members will help identify opportunities, discuss administrative considerations, provide perspectives from the tourism business community, and contribute to the development of potential approaches. Recruitment is anticipated in November and December 2026, with more information to be shared as the process is finalized.

5. Tourism Governance and Business Planning

The County is exploring whether a tourism-focused Municipal Services Corporation could provide an appropriate organizational structure for managing and investing a share of potential MAT revenues. This is a planning exercise only to explore potential structures that can provide transparency and industry input. No decision has been made whether to establish a new tourism organization.

Timeline

Fall 2026: Education and outreach activities, tourism research, and administrative feasibility discussions continue. The County will also work with Township partners to examine opportunities for coordination.

November–December 2026: Recruitment for the Tourism Industry Advisory Group.

Winter 2027: Completion of the Tourism Economic Impact and Seasonal Analysis, further review of administration options, and development of a business plan for a potential tourism-focused Municipal Services Corporation.

Spring 2027: Staff expect to report to the Planning and Economic Development Advisory Committee with updated findings, options and recommendations before any future decision regarding MAT implementation.


What We Heard Through Community Engagement

During fall 2025, the County gathered feedback through public open houses, a virtual information session, an online survey and direct discussions with accommodation businesses.

Participants emphasized the importance of clear information, fair and consistent administration, transparency in the use of funds, involvement from the tourism business community, and ensuring that the benefits of tourism investment can be experienced across Frontenac County.

Some participants also raised concerns about competitiveness, costs and the implications for smaller accommodation businesses.

This feedback has helped shape the current phase of feasibility work, particularly the focus on education, administrative feasibility and continued industry involvement.

The full findings are available in the Bannikin MAT Engagement Summary Report.

Stay Informed and Get Involved

Frontenac County will provide regular monthly project updates through Engage Frontenac, along with additional information when important milestones are reached.

Accommodation hosts and tourism businesses are encouraged to participate in the ongoing conversations, share their perspectives, and help inform the feasibility work.

To ask a question or request a meeting with County staff, please contact ecdev@frontenaccounty.ca.

  • What We Heard: Fairness and Consistency

    Participants raised concerns about fairness across different types of accommodation operations, including whether businesses that comply could be placed at a disadvantage if others do not. Some comments also reflected concern about nearby destinations without a MAT might have an advantage, and whether that could affect bookings or competitiveness, particularly when travellers compare accommodation prices online.

    Transparency concerns were just as strong. People wanted to know who would manage the funds collected by a MAT, how decisions for use of funds would be made, how often information about use of MAT would be shared publicly, and how to ensure funds are directed to tourism priorities rather than absorbed into general municipal operations. As per provincial legislation, a minimum of 50% of funds collected through MAT must be provided to an Eligible Tourism Entity - an organization with a mandate to promote tourism and destination development. Specific suggestions such as public reporting on funds raised and spent, public meetings to share updates, email updates to accommodation providers, and governance that includes representation from accommodation owners, residents, staff, and each Township.

    There was also a strong interest in equity across Frontenac County. Participants wanted confidence that any future benefits would be visible across all four Townships and that fund allocation would not be directed to one community disproportionately to another.

    How these concerns could be addressed or considered

    The feasibility work is exploring a number of ideas that could help respond to what was heard through engagement. These are not decisions, but examples of approaches that may help address the concerns raised to date.

    • Clear public information: Plain-language FAQs, regular project updates, and consistent communications can help address confusion about who pays, who remits, what is included, and how any future revenue would be used. This aligns directly with both the Bannikin recommendations and the current feasibility work.
    • Direct outreach to hosts and accommodation businesses: Additional one-on-one conversations may help test whether potential approaches are workable across different accommodation types, business sizes, and booking models. The current draft report identifies this as a useful next step to improve participation and test practical implications.
    • Opportunities for local input: The County is considering the creation of a short-term advisory group with representation from different parts of the accommodation and tourism community is one way local perspectives could continue to inform the feasibility work before any programs are put in place.
    • Industry Involvement and Oversight: A tourism-focused Municipal Services Corporation is one concept being explored for the creation of a new Tourism Marketing organization. This could provide clear, transparent accountability and can be structured to ensure industry involvement.
    • Administration: Third-party administration is another option under review, particularly as a way to reduce burden on municipalities and to support operators while improving consistency in remittance, documentation, and reporting. This responds to concerns raised by smaller operators about time and administrative burden.

    Request a meeting

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

    Participants raised concerns about fairness across different types of accommodation operations, including whether businesses that comply could be placed at a disadvantage if others do not. Some comments also reflected concern about nearby destinations without a MAT might have an advantage, and whether that could affect bookings or competitiveness, particularly when travellers compare accommodation prices online.

    Transparency concerns were just as strong. People wanted to know who would manage the funds collected by a MAT, how decisions for use of funds would be made, how often information about use of MAT would be shared publicly, and how to ensure funds are directed to tourism priorities rather than absorbed into general municipal operations. As per provincial legislation, a minimum of 50% of funds collected through MAT must be provided to an Eligible Tourism Entity - an organization with a mandate to promote tourism and destination development. Specific suggestions such as public reporting on funds raised and spent, public meetings to share updates, email updates to accommodation providers, and governance that includes representation from accommodation owners, residents, staff, and each Township.

    There was also a strong interest in equity across Frontenac County. Participants wanted confidence that any future benefits would be visible across all four Townships and that fund allocation would not be directed to one community disproportionately to another.

    How these concerns could be addressed or considered

    The feasibility work is exploring a number of ideas that could help respond to what was heard through engagement. These are not decisions, but examples of approaches that may help address the concerns raised to date.

    • Clear public information: Plain-language FAQs, regular project updates, and consistent communications can help address confusion about who pays, who remits, what is included, and how any future revenue would be used. This aligns directly with both the Bannikin recommendations and the current feasibility work.
    • Direct outreach to hosts and accommodation businesses: Additional one-on-one conversations may help test whether potential approaches are workable across different accommodation types, business sizes, and booking models. The current draft report identifies this as a useful next step to improve participation and test practical implications.
    • Opportunities for local input: The County is considering the creation of a short-term advisory group with representation from different parts of the accommodation and tourism community is one way local perspectives could continue to inform the feasibility work before any programs are put in place.
    • Industry Involvement and Oversight: A tourism-focused Municipal Services Corporation is one concept being explored for the creation of a new Tourism Marketing organization. This could provide clear, transparent accountability and can be structured to ensure industry involvement.
    • Administration: Third-party administration is another option under review, particularly as a way to reduce burden on municipalities and to support operators while improving consistency in remittance, documentation, and reporting. This responds to concerns raised by smaller operators about time and administrative burden.

    Request a meeting

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

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  • 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.

    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.

    You need to be signed in to add your comment.

    You need to be signed in to add your comment.

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  • 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

    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

    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.



    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: 08 Oct 2026, 11:01 AM