Accommodation Tax

Accommodation Tax

The Accommodation Tax (as known as the Tourism Marketing Levy) provides a sustainable source of funding for the marketing and promotion of tourism to the City through our partner Destination St. John’s (DSJ). The Accommodation Tax is set at 4% which is to be collected from any person who for a daily charge, fee or remuneration is accommodated, lodges or stays in a room in a building within the City that is licensed under the Tourist Establishments Act or owned by Memorial University.

The City of St. John’s Municipal Taxation Act, passed by the Government of Newfoundland, governs the accommodation tax.

By-law No 1410 was passed by Council on December 21, 1998 which set the reporting periods as follows:
 

Reporting Period Payment Due Date
Quarter 1: January 1-March 31 April 15
Quarter 2: April 1 - June 30 July 15
Quarter 3: July 1 - September 30 October 15
Quarter 4: October 1 - December 31 January 15

A Quarterly Accommodation Tax report is required to be remitted showing the total room revenue and the amount of the levy being remitted. The report can be completed and submitted electronically.

Have any further questions? Email: accommodationtax@stjohns.ca