As an accommodation provider doing business and/or facilitating business transactions within the Town of Smooth Rock Falls, you will be obliged by law to collect and remit a four percent (4%) Municipal Accommodation Tax (MAT) on all rooms sold for overnight accommodation. All other revenues generated such as room incidentals, meeting room rental, food and beverage, room service, laundry services, parking etc. are excluded from the Municipal Accommodation Tax.

All accommodation providers need to register their establishment with the Town of Smooth Rock Falls by submitting a completed Accommodation Establish Form to the Town prior to September 27th, 2024. New establishments shall register within thirty (30) days of the date of the commencement of their business. As a Municipal Accommodation Tax (MAT) collector, it will be your responsibility to ensure that the proper amount of taxes are collected and remitted.

More details can be found here.