Municipality of Pictou County
Municipality of Pictou County
Tourism Marketing Bylaw Guidelines
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 stacey.macleod@munpict.ca.