Municipality of Pictou County
Municipality of Pictou County
A Tourism Marketing Levy By-law was passed in the Municipality of Pictou County on November 6, 2023, and the levy began being collected on January 1, 2024.
The Tourism Marketing Levy provides sustainable funding for marketing and promoting the Municipality as a tourism destination. The Levy is set at 3% and is added to the purchase price of tourism accommodations in the Municipality.
Registration and Reporting
Operators of licenced, fixed-roof accommodation within the Municipality who accommodate stays for 28 days or less must register each place of business within the Municipality under the Tourism Marketing Levy By-law using the Marketing Levy Property Registration Form. Each property will receive a Registration Number that will be important to include and reference in all communication with the municipality regarding your business. You will also be assigned a registration certificate. The registration certificate will be displayed so guests can view it and understand their charges.
A Marketing Levy Remittance Report must be submitted monthly showing the levy charged and collected and the levy being remitted. Operator reports must be made to the Municipality by the 15th day of the month.
Collection
On every invoice or receipt, an operator must include a separate line item indicating the amount of levy imposed on the purchase. It must also be indicated that the levy is subject to HST.
Remittance
Remittance of the Marketing Levy will be reported on the Monthly Marketing Levy Remittance Report showing:
The Remittance Report is due to the Municipality by the 15th day of the month. The levy funds shall be remitted no later than 30 days from the report's due date. A Marketing Levy Remittance Report must be completed and filed even if no funds have been collected during the period.
Filing A Marketing Levy Remittance
All remittance reports must be submitted to tourismlevy@munpict.ca
RESOURCES:
Registration form
Report form
Q: What is a Marketing Levy and who should register?
A: The Tourism Marketing Levy is a fee that is charged to consumers who stay in an accommodation. The Levy applies to the purchase price of all licensed fixed roof accommodations in a designated municipality. Taxable accommodation can include hotels, motels, resorts, bed and breakfasts, houses, cottages and cabins, and other short-term lodging. The Levy is collected by the accommodation operator and remitted to their respective municipality monthly.
The implementation of Marketing Levy Bylaws in local municipalities was initiated by new province-wide legislation allowing municipalities to generate revenue to attract tourists to their communities.
As of April 1, 2023, short-term accommodations listed on online marketplaces are required to register with the Province of Nova Scotia and collect HST, including basement suites, individual rooms, or other forms of accommodation. Campgrounds are not included at this time. More information can be found here:
Nova Scotia Tourist Accommodation Registration
Q: How do I register my accommodation with my municipality?
A: Accommodation operators must complete a Marketing Levy Registration Form and submit it to their municipality. Once registration is complete, the accommodation will receive a registration number that is assigned by the municipal unit, the registration number should be referenced in Levy correspondence with the municipal unit. An operator requires a registration number for each individual place of business. When the registration number is received, the accommodation must begin to collect the levy.
Q: How much do I charge the consumer for the Levy?
A: The Levy is set at 3% of the purchase price of the accommodation. There are exemptions to the levy; visitors staying at a property for funerals, medical appointments and students will not have to pay the Levy. Visitors staying longer than 28 days will not be required to pay the levy.
Q: How do I show the levy on my invoices?
A: On every invoice or receipt an operator must include a separate line item indicating the amount of Levy imposed on the purchase. It must also be indicated that the Levy is subject to HST.
Q: How do I report and remit the levy to my municipality?
A: Each month operators must complete a Marketing Levy Remittance Form that will be supplied by the Municipality. The form will indicate the total amount collected from guests for the previous month. The report must be submitted to the municipality by the 15th of each month. For example, On February 1, submit the form and funds for the month of January.
Q: How do I submit my form and payment?
A: Forms and payments can be submitted either in person at your municipal office or by mailing it to the municipal office. Please be sure to include your registration number on your cheque. If mailing your form and payment, do not send cash in the mail. Some municipalities are also accepting payments through online banking and debit, review guidelines provided by your municipality to confirm accepted methods of payment. If you have no guests for the month you are reporting you are still required to complete and submit the monthly report form.
Q: What if I change my address/phone or sell my property?
A: If you change your mailing address, phone number, or sell your property please notify the municipality. Registration Numbers are unique to each accommodation and cannot be transferred. In the event of a property being sold the new owner must apply for a new registration number.
Q: Who will monitor the Marketing Levy?
A: Each municipal office will monitor the Marketing Levy forms and payments in their jurisdiction to ensure that the bylaw is being followed and completed without error. It is important to honour the monthly levy collection process to ensure that the marketing activities intended for this revenue can be completed.
Individual municipalities will be responsible for enforcing the Marketing Levy Bylaw. In those situations where an accommodation is not submitting their form or levy revenue the municipality will determine what action is to be taken and when.
Q: How will the marking levy be used?
A: Municipalities in Pictou County have entered service agreements with DEANS to carry out marketing of the region. The revenue collected from the Levy will be transferred to DEANS, to be used to enhance and expand marketing activities including:
• incremental tourism marketing, programs, and projects to contribute to the increase of local tourism revenue, visitation, and economic benefits.
• strategic investments in shoulder season tourism by attracting events that increase the volume of visitors.
• funding to eligible organizations to support marketing or promotional of events to increase and broaden economic impact.
Q: A customer booked their stay in the fall of 2023 for a visit in summer of 2024. The customer will pay in full the first day of their visit. Does the customer need to pay the 3% marketing levy on this booking?
A: Yes, the customer pays the marketing levy because the payment was made after January 1, 2024.
Q: A customer booked their stay in the fall of 2023 for a visit in Summer 2024. The customer paid a deposit on the booking and will pay the remaining amount on the first day of their visit. Does the customer need to pay the 3% marketing levy on this booking?
A: Yes, the marketing levy is payable on the full amount of the booking because the final payment will be made after January 1, 2024.
Q: A customer booked their stay in the fall of 2023 for a visit in the Summer of 2024 and paid in full at the time of booking. Does the customer need to pay the 3% marketing levy on this booking?
A: No, the customer does not need to pay the marketing levy on this booking because it was paid in full before the marketing levy by-law came into effect.
Q: A customer booked their stay in fall of 2023 for a visit in summer of 2024. The customer provided a credit card to hold the room but was not charged. The payment will be processed 24 hours before their visit. Does the customer need to pay the 3% marketing levy on this booking?
A: Yes, the marketing levy is payable on the full amount because the payment will be made after January 1, 2024.