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Accommodation Tax Overview

On March 5, 2012, Brandon City Council passed By-law No. 7014, the “Accommodation Tax By-law”. Authority for this By-law comes from the Municipal Revenue (Grants and Taxation) Act, R.S.M. 1987. The Lieutenant Governor in Council (Province of Manitoba) has now approved this By-law which comes into force on July 1, 2012. T and is subject to an annual review by City Council.

 

The By-law sets the requirements for the application, collection and remittance of a $3.00 per room-night flat rate fee plus GST on accommodations within the City of Brandon effective July 1, 2012.

 

The purpose of the accommodation tax is to generate revenue to support event acquisition, event retention, and/or capital repairs and upgrade initiatives in support of event acquisition and retention within the City of Brandon. Brandon City Council recognized event hosting as a significant economic generator for Brandon and one that would benefit from increased investment. Through the establishment of the Accommodation Tax By-Law, City Council committed to investing all proceeds from the tax into growing existing events and attracting new events to Brandon.

 

With some specific exemptions, guests to the City of Brandon can expect that the accommodation tax will be charged on all room or bed accommodations of less than thirty nights. Accommodation tax will apply to a room that has been paid for, even if it was not used. The accommodation tax is a flat fee of $3.00 plus GST per night regardless of the price paid for the room and/or any additional room charges, such as for the use of a pool or continental breakfasts, etc. Guests should note that the amount of the accommodation tax must be shown as a tax by the City of Brandon on each customer invoice issued by each establishment.

 

Exemptions

The accommodation tax will not apply to the following situations:

  • accommodations where the purchase price is $30.00 or less per night;
  • accommodations provided to patients or residents of a hospital, personal care home, or residential care facility;
  • accommodations provided to patients and/or the family of patients while attending for medical care and treatment;
  • accommodations provided to a student by a registered educational institution while the student is registered at and attending that institution;
  • accommodation supplied for a person undertaking an apprenticeship or trade certification;
  • accommodation supplied by employers to their employees in premises owned and/or operated by or on behalf of the employer;
  • accommodation provided to evacuees or as provided on a temporary basis by the provincial or federal government, or any other agency;
  • tent or trailer sites supplied by a campground, tourist camp or trailer park;
  • hospitality rooms that do not include a bed;
  • accommodations provided in establishments in which fewer than four (4) bedrooms are available for rent;

 

Provisions are in place to issue refunds to the guest (within one year) when the guest falls under one of the above noted exemptions.

 

Refund Form (PDF)

 

Provisions are also in place for the refunding the accommodation tax to third party tourist companies who have purchased accommodations and resold them in tour packages prior to July 1, 2012. Refunds will be possible, by application, until January 1, 2013.

 

By-law

Accommodation Tax By-law No. 7014

 

Frequently Asked Questions (FAQ)

for Guests to the City of Brandon

for Hoteliers

Accommodation Tax Funding applicants

 

Forms

Refund Form

Accommodation Tax Remittance Form

Tax Funding Applications

Final Event Report Form

 

Contact us

For further information on the remittance process or for information on guest refunds, please contact:

 

City of Brandon - Treasury Department

410 – 9th Street
Brandon, MB  R7A 6A2
204 - 729 - 2592
or email us at:This email address is being protected from spambots. You need JavaScript enabled to view it.

 

For further information on the Accommodation Tax funding please contact:

 

Economic Development Brandon
410 – 9th Street
Brandon, MB.  R7A 6A2
204 - 729 - 2132

 

 


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