TAL 2021 Guidance Letter for Operators
TAL Letter to Businesses May 1, 2020
TAL 2023 Registration Form Fillable PDF
TAL 2023 Remittance Form Fillable PDF
BY-LAW NO. 23-01, 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 3.5% to be added on the purchase price of the Tourism Accommodations in the Town of 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 17th, 2023. All hotels, motels, bed and breakfasts, Airbnb’s, cottages, resorts, campgrounds, and other short-term rental properties in Bayside, Chamcook, and Saint Andrews 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.
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 March 31st each year.
Registration and Reporting
Payment to the Town of Saint Andrews. Remittance of the Tourism Accommodation Levy will be reported and showing:
- The amount of levy imposed on the purchase.
- The amount of levy being remitted.
The Tourism Accommodation Levy Remittance is due to the Town by the 30th 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 email@example.com, 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 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.
All operators are encouraged to contact the Town of Saint Andrews by email through the Town Clerk, Paul Nopper at firstname.lastname@example.org 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 – email@example.com – 506 529 1011
Sue Lankisch-Lister – Picket Fence Motel – firstname.lastname@example.org – 506 529 8985