Tourism Accommodation Levy

 

Algonquin Resort | Tourism New Brunswick                             

TAL Booking Systems FAQ May 1, 2020

TAL Letter Guidence for Operators May 1, 2020

TAL Letter to Businesses May 1, 2020

TAL Registration Form May 1 2020

TAL Remittance Form April to June May 1, 2020

TAL Remittance Form January to March May 1, 2020

TAL Remittance Form July to September May 1, 2020

TAL Remittance Form October to December May 1, 2020

BY-LAW 19-06 A BY-LAW RELATING TO A TOURISM ACCOMMODATION LEVY IN THE TOWN OF SAINT ANDREWS

In March 2019, the Government of New Brunswick adopted enabling legislation to provide authority under the Local Governance Act to permit municipalities to establish and collect a Tourism Accommodation Levy.

A Tourism Accommodation Levy provides a sustainable source of funding for the marketing and promotion of the tourism sector. The Tourism Accommodation Levy is set at 3% to be added on the purchase price of the Tourism Accommodations in the Town of Saint Andrews.

By-Law 19-06, A By-Law Related to a Tourism Accommodation Levy in the Town of Saint Andrews was enacted as of April 1st, 2020. All hotels, motels, bed and breakfasts, Airbnb’s, cottages, resorts, campgrounds, and other short-term rental properties will be subject to this levy and must register with the Town of Saint Andrews. A short-term rental refers to any premises operated to provide, for remuneration, temperate sleeping accommodations for the public for a continuous period not exceeding 31 days.

In order to prepare for this levy, the Town of Saint Andrews has assembled forms to facilitate the transition for accommodation operators. The Town of Saint Andrews will be setting-up, through a registration process, an account with each operator in order to collect and manage the levy. Operators are required to fill-out the registration form and submit back to the Town no later than June 1, 2020.

Registration and Reporting

The operator of any property containing a rental room(s) within the Town of Saint Andrews, and that rents for less than 31 days is required to remit under the Tourism Accommodation Levy By-Law 19-06. Any applicable operator must register with the Town of Saint Andrews. An operator requires a Registration Identification Number for each individual place of business. All registrations must be submitted via:

  1. Mail: Town of Saint Andrews, 212 Water Street, Saint Andrews, New Brunswick. E5B 1B4
  2. Email: town@townofstandrews.ca

A Tourism Accommodation Levy Remittance Report must be submitted quarterly showing the amount of levy charged or collected and the amount of the levy being remitted. The reports by operators shall be made to the Town by the 20th day of the month after each quarter. Reports will follow this timeline:

Quarterly Period – January 1st to March 31st. Remittance Report Due: April 20th. Remittance Due: April 30th

Quarterly Period – April 1st to June 30th. Remittance Report Due: July 20th. Remittance Due: July 30th

Quarterly Period– July 1st to September 30th. Remittance Report Due: October 20th. Remittance Due: October 30th

Quarterly Period– October 1st to December 31st. Remittance Report Due: January 20th. Remittance Due: January 30th

Collection

On every invoice or receipt, an operator must include a separate item for the amount of the levy imposed on the purchase. This item shall be identified as a separate line. It must also be indicated that the LEVY IS NOT SUBJECT TO HST. Note that resort fees are not subject to the Tourism Accommodation Levy.

Remittance

Payment to the Town of Saint Andrews. Remittance of the Tourism Accommodation Levy will be reported and showing:

  1. The amount of levy imposed on the purchase.
  2. The amount of levy being remitted.

The Tourism Accommodation Levy Remittance is due to the Town by the 20th day of the month following the quarter period identified in the Registering and Reporting. The levy shall be remitted no later than 30 days after the quarter has finished. A Tourism Remittance Report must be completed and filed even if no funds have been collected during the period.

Filing a Tourism Accommodation Levy Report

Remittance forms can be filed via email to town@townofstandrews.ca, mail or in person by providing the documents to the Town of Saint Andrews Office at 212 Water Street. Saint Andrews, New Brunswick. E5B 1B4.

Administrative Penalties

The Town of Saint Andrews will be enforcing the Tourism Accommodation Levy through the By-Law process. An operator who violates any provision of this By-Law is guilty of any offence and is liable on conviction ot an Administrative Penalty Fine. The Administrative Penalty for each applicable contravention of this By-Law shall be in accordance with Schedule “A” of By-Law 19-06 Tourism Accommodation Levy.

Conviction of a person for an offence under this By-Law or the payment of an Administrative Penalty does not relieve the person from compliance with this By-Law and the Town may take further actions as set out in Section 13 of By-Law 19-06 which may be necessary to collect an outstanding Levy.

Contacts

All operators are encouraged to contact the Town of Saint Andrews by email through the Town Clerk, Paul Nopper at pnopper@townofstandrews.ca or phone 506 529 5120 if there are any questions associated with the Tourism Accommodation Levy.

For those businesses that need further assistance or tutoring in changing their Booking Systems please contact:

Christy Kennedy – Treadwell Inn – contact@treadwellin.com – 506 529 1011

Sue Lankisch-Lister – Picket Fence Motel – pfmotel@gmail.com – 506 529 8985

Shelley Turner – Tara Manor Inn – shelley@taramanor.ca – 506 529 3304

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