By-Law M-400
Regional Council adopted By-law M-400, Respecting Marketing Levy in fall 2023 in response to the legislative amendments that were made by the Province of Nova Scotia in fall 2022. Amendments to Section 14 - addition of Sections 14A and 14B - were adopted in April 2024.
By-Law M-400 repealed By-law H-400, increases the hotel marketing levy from two percent to three percent and requires all accommodations registered under the Tourism Accommodations Registration Act to collect and remit a marketing levy of three percent to the Halifax Regional Municipality (began on October 1, 2023).
Effective September 1, 2024 the municipality has updated By-law M-400, Respecting Marketing Levy requiring platform operators to collect and remit the marketing levy on behalf of their operators (hosts and hotels).
The following table outlines whether platform operators will collect and remit the marketing levy on your behalf for bookings as of September 1, 2024 or October 1, 2024, if the accommodation is booked and paid for on the platform.
| Effective September 1 | Effective October 1 |
|---|---|
| Effective September 1 | Effective October 1 |
| AirBnB | Expedia |
| Misterb&b | Vrbo |
| Seabright Cottage Rentals | Booking.com |
| Please note: A marketing levy remittance form must be submitted for the month of September if your tourism accommodation is booked and paid for through these platforms. |
If your tourism accommodation is listed exclusively with the payment collected on an online platform, you do not need to fill out the linked form: Monthly Marketing Levy Remittance Report.
If your registered tourism accommodation is booked on both an online platform and/or directly through you (where you directly collect the payment from your guest), you will need to collect and remit the levy for the bookings where you directly collect the payment.
FAQs
- What is the marketing levy?
The marketing levy is designed to support the sustainable development of the tourism industry, including funding of events through the municipality’s Special Events Reserve Grant Program, and to partially fund operations for the regional destination management organization, Discover Halifax. The marketing levy is enabled by provincial legislation and imposed through the municipal By-law M-400, Respecting Marketing Levy.
All tourism accommodations operating within the municipality are required to collect a marketing levy of three per cent of revenues per night, which is payable to the operator at the time of purchase of the room/unit and remitted monthly to the municipality.
- What is a tourist accommodation?
A tourist accommodation includes a roofed accommodation and provides short-term accommodations for 30 days in a row or less, including hotels.
- Who needs to pay the marketing levy?
All tourism accommodation operators (which now includes short-term rental operators) operating within the municipality are required to collect and remit a marketing levy of three per cent of revenues per room per night to the municipality. The marketing levy is collected from the guest at the time of purchase of the room/unit and remitted monthly to the municipality.
For example, if your accommodation costs $200 per night, plus a three per cent marketing levy ($6), plus 15 per cent HST ($30.90), the total cost to the consumer would be $236.90 per night.,
- How does a tourist accommodation property owner report their monthly marketing levy and remit the payment to the municipality?
The monthly marketing levy must be remitted to the municipality via the online Monthly Marketing Levy Remittance Report by the 15th of each month following the collection of a marketing levy.
The online Monthly Marketing Levy Remittance Report must be submitted even if none of the rooms have been sold and there is no marketing levy amount to remit.
Payment can be remitted to the municipality via a cheque or electronic payment. Further instructions for payment are on the Monthly Marketing Levy Remittance Report web page.
In addition to completing the online Monthly Marketing Levy Remittance Report, operators can also call 311 or visit an in-person customer service centre for assistance.- Does a tourist accommodation property owner still need to submit a remittance if they haven't sold any rooms?
Yes, a Monthly Marketing Levy Remittance Report is required to be submitted even if no rooms have been sold during a month.
- What happens if a tourist accommodation owner doesn’t remit the monthly remittance form?
The municipality will enforce monthly remittance; there will be a penalty of $25 per day imposed on non-remittance, with interest charged on the amount of the marketing levy that was not remitted.
- For tourist accommodations sold on marketing platforms, will the platform do the remittance?
No. The tourist accommodation property owner will be required to do the monthly remittance.
- How do tourist accommodations property owners collect the marketing levy?
All tourist accommodation property owners are responsible for calculating and collecting the marketing levy from the purchaser at the time a room is purchased and paid in full.
- Does a tourist accommodation property owner need to submit a remittance if they decide not to operate their short-term rental unit?
A Monthly Marketing Levy Remittance Report will be required each month for the full year of the registration, unless the registration is cancelled with the Province of Nova Scotia. The registration year runs from April 1 to March 31.
- On the remittance form there is an account number. How does a tourist accommodation owner get their account number?
Once a rental property owner registers as a tourism accommodation with the Province of Nova Scotia, the municipality will be notified, and the rental property owner will receive correspondence from the municipality with their account number. If a tourist accommodation owner does not receive correspondence with this number, please contact 311.
- Does a tourist accommodation property owner need to submit a remittance if they decide not to operate their short-term rental unit?
A Monthly Marketing Levy Remittance Report will be required each month for the full year of the registration, unless the registration is cancelled with the Province of Nova Scotia. The registration year runs from April 1 to March 31.
- What happens if a tourist accommodation owner doesn’t remit the monthly remittance form?
The municipality will enforce monthly remittance; there will be a penalty of $25 per day imposed on non-remittance, with interest charged on the amount of the marketing levy that was not remitted.
- On the remittance form there is an account number, how does a tourist accommodation owner get their account number?
Once a rental property owner registers as a tourism accommodation with the Province of Nova Scotia, the municipality will be notified, and the rental property owner will receive correspondence from the municipality with their account number. If a tourist accommodation owner does not receive correspondence with this number, please contact 311.
- Will a tourist accommodation owner be charged interest on late payments?
Yes, interest will be charged on late payments as per Administrative Order 14, Respecting Application of Interest Charges on Outstanding Accounts.
Contact Information:
Phone: 311 or 1.800.835.6428
Email: contactus@311.halifax.ca
Fax: 902.490.4005