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



  • 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.

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