TAL 2024 Registration Form Fillable PDF
TAL Remittance Form Fillable PDF
By-Law No. 23-01, A By-Law Related 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 3.5% to be added on to the purchase price of Tourism Accommodations in Bayside, Chamcook, and Saint Andrews.
By-Law 23-01, A By-Law Related to a Tourism Accommodation Levy in the Town of Saint Andrews was enacted on April 17, 2023. All hotels, motels, bed and breakfasts, Airbnbs, VRBO, cottages, resorts, campgrounds, and other short-term rental properties in Bayside, Chamcook, and Saint Andrews are 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, temporary sleeping accommodations for the public for a continuous period not exceeding 31 days.
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 23-01. Any applicable operator must register with the Town of Saint Andrews no later than March 31st each year. An operator requires a Registration Identification Number, assigned by the Town of Saint Andrews, for each individual place of business. All registrations must be submitted via:
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. These reports by operators shall be made by each operator to the Town by the 30th day of the month after each quarter. Reports will follow this timeline:
Quarterly Period – January 1st to March 31st. Remittance Report and Remittance Due: April 30th
Quarterly Period – April 1st to June 30th. Remittance Report and Remittance Due: July 30th
Quarterly Period– July 1st to September 30th. Remittance Report and Remittance Due: October 30th
Quarterly Period– October 1st to December 31st. Remittance Report and Remittance Due: January 30th
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.
Payment is to be made to the Town of Saint Andrews. Remittance of the Tourism Accommodation Levy will be reported and show:
The Tourism Accommodation Levy Remittance is due to the Town by the 30th day of the month following the quarter period identified under Registration 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.
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.
The Town of Saint Andrews will will enforce 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 to 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 23-01 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 23-01 which may be necessary to collect an outstanding Levy.
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
