Monthly Marketing Levy Remittance | Reporting

The marketing levy is designed to support the sustainable development of the tourism industry, including funding of events through the municipality’s Special Events Reserve Grant Program, and to partially fund operations for the regional destination management organization, Discover Halifax. The marketing levy is enabled by provincial legislation and imposed through the municipal By-law M-400, Respecting Marketing Levy.

All tourism accommodations operating within the municipality are required to collect a marketing levy of three per cent of revenues per night, which is payable to the operator at the time of purchase of the room/unit and remitted monthly to the municipality.

A tourist accommodation includes a roofed accommodation and provides short-term accommodations for 30 days in a row or less, including hotels.

All tourism accommodation operators (which now includes short-term rental operators) operating within the municipality are required to collect and remit a marketing levy of three per cent of revenues per room per night to the municipality. The marketing levy is collected from the guest at the time of purchase of the room/unit and remitted monthly to the municipality.  

For example, if your accommodation costs $200 per night, plus a three per cent marketing levy ($6), plus 15 per cent HST ($30.90),  the total cost to the consumer would be $236.90 per night.,

The monthly marketing levy must be remitted to the municipality via the online Monthly Marketing Levy Remittance Report by the 15th of each month following the collection of a marketing levy.
The online Monthly Marketing Levy Remittance Report must be submitted even if none of the rooms have been sold and there is no marketing levy amount to remit.

Payment can be remitted to the municipality via a cheque or electronic payment. Further instructions for payment are on the Monthly Marketing Levy Remittance Report web page.

In addition to completing the online Monthly Marketing Levy Remittance Report, operators can also call 311 or visit an in-person customer service centre for assistance.

Yes, a Monthly Marketing Levy Remittance Report is required to be submitted even if no rooms have been sold during a month.   

The municipality will enforce monthly remittance; there will be a penalty of $25 per day imposed on non-remittance, with interest charged on the amount of the marketing levy that was not remitted.  

No. The tourist accommodation property owner will be required to do the monthly remittance.  

All tourist accommodation property owners are responsible for calculating and collecting the marketing levy from the purchaser at the time a room is purchased and paid in full.

A Monthly Marketing Levy Remittance Report will be required each month for the full year of the registration, unless the registration is cancelled with the Province of Nova Scotia. The registration year runs from April 1 to March 31. 

Once a rental property owner registers as a tourism accommodation with the Province of Nova Scotia, the municipality will be notified, and the rental property owner will receive correspondence from the municipality with their account number. If a tourist accommodation owner does not receive correspondence with this number, please contact 311. 

A Monthly Marketing Levy Remittance Report will be required each month for the full year of the registration, unless the registration is cancelled with the Province of Nova Scotia. The registration year runs from April 1 to March 31.

The municipality will enforce monthly remittance; there will be a penalty of $25 per day imposed on non-remittance, with interest charged on the amount of the marketing levy that was not remitted.

Once a rental property owner registers as a tourism accommodation with the Province of Nova Scotia, the municipality will be notified, and the rental property owner will receive correspondence from the municipality with their account number. If a tourist accommodation owner does not receive correspondence with this number, please contact 311.

Yes, interest will be charged on late payments as per Administrative Order 14, Respecting Application of Interest Charges on Outstanding Accounts .