By-Law M-400
Regional Council requested amendments to the Halifax Regional Municipality Marketing Levy Act to expand the type of accommodation that could be subject to the marketing levy to include short-term rentals, and to increase the maximum amount of levy that could be charged.
The recommendation provided to Council is to adopt By-Law M-400 in response to the legislative amendments that were made by the Province of Nova Scotia in fall 2022.
By-Law M-400 repeals 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).
Q&A
- What is the marketing levy?
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The marketing levy funds Discover Halifax, a non-profit organization dedicated to promoting tourism for the Halifax region. The mandate of Discover Halifax is to maximize regional wealth and economic growth through the promotion of Halifax as the preferred destination of choice for business and leisure travelers.
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.
- What is a tourist accommodation?
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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?
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All tourism accommodation operators (which now includes short-term rental operators) operating within the municipality are required to submit a marketing levy of three per cent of revenues per night to the municipality. The marketing levy is payable from the purchaser to the operator at the time of purchase of the room/unit.
For example, if your accommodation costs $200 per night, plus 15 per cent HST ($30),
- How does a tourist accommodation property owner report their monthly marketing levy and remit the payment to the municipality?
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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?
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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?
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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?
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No. The tourist accommodation property owner will be required to do the monthly remittance.
- How do tourist accommodations property owners collect the marketing levy?
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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?
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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?
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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?
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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?
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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?
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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?
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Yes, interest will be charged on late payments as per Administrative Order 14, Respecting Application of Interest Charges on Outstanding Accounts .