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Accommodation Tax Grant Program Overview

Accommodation Tax Grant Program Overview

On March 5, 2012, Brandon City Council passed PDF Icon By-law No. 7014 (931 KB), 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) approved this By-law which came into force on July 1, 2012.

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 related to same and non-event capital projects undertaken by the Keystone Centre that will support economic development and encourage tourism 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 proceeds from the tax into growing existing events, attracting new events to Brandon and supporting non-event capital projects undertaken by the Keystone 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.

To be eligible for an Accommodation Tax Grant, an event must generate overnight stays in Brandon. Application proposals for use of the funds collected through the City of Brandon Accommodation Tax By-Law 7014 will be considered on an ongoing basis by the City of Brandon through application to the Director of Economic Development. Applicants are to select the funding category that best fits the criteria of the event from those listed below. Applications must be submitted, reviewed and a decision made by Brandon City Council in advance of the event occurring or capital work beginning.

  1. New Event - This category is typically suitable for applicants looking to bring an existing event to Brandon that has not been held in the City for at least three consecutive years or create a brand new event to be held in Brandon.
  1. Event Retention - This category is typically suitable for an event that has a history of being hosted in Brandon but is in jeopardy of no longer being hosted in Brandon or being shortened as a result of a variety of reasons, including but not limited to finances or a competitive bid from another community.
  1. Growing an Existing Event - This category is typically suitable for an event that has a history of being hosted in Brandon but is looking to expand the event in order to attract a new market segment to the event which will result in increased room nights.
  1. Capital Enhancements – This category is for repairs or upgrades of a capital nature that are required in order to host a specific event. Capital funding will not be approved to position Brandon to pursue future events or for the purposes of regular maintenance. Non-event capital projects undertaken by the Keystone Centre are handled through a different process than what is described here.


Accommodation Tax Exemptions

The accommodation tax does 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 of their stay) when the guest falls under one of the above noted exemptions.

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