Accommodation Levy in Queens
An accommodation levy is a small fee, paid by your visitors, added to the cost of short-term accommodations to help promote tourism in Queens County. This fee will be collected by ORHMA on behalf of the Municipality. Revenue from the levy can only be used for the purpose of developing the tourism sector here.
As of October 1, 2026, a 3% levy will require to be charged on all short-term, fixed-roof accommodation room nights (like hotels, motels, and cottages) in the Region of Queens.
Ontario Restaurant Hotel & Motel Association
Region of Queens Municipality has designated the Ontario Restaurant Hotel & Motel Association (ORHMA) to assist accommodation providers in understanding and implementing the accommodation levy.
Chosen for their extensive experience managing municipal accommodation levies across Canada, ORHMA is an established industry leader that brings valuable expertise in administration, compliance and reporting. This partnership ensures a smooth transition for local operators by streamlining the remittance process, providing clear technical guidance and supporting the tourism sector in maximizing the collective benefits of the levy.
To help support operators through the transition, ORHMA are hosting a series of webinars in September 2026. All registered accommodation operators should have received links to the information sessions.
The presentation slides are available as a pdf here: Levy Presentation – Region of Queens
A recording of the second session is available at: https://drive.google.com/file/d/1Ux_5gv5DZJYiW9bUldjFEWjOhXJT-0I9/view?usp=drive_link.
Remittance & Reporting
All accommodation providers within the Municipality will be required to collect the 3% levy and remit it to the Municipality via the ORHMA Levy Reporting Portal. A username and password will be sent to all registered accommodation operators shortly.
Frequently Asked Questions:
- Providers of fixed-roof accommodations are required to register under the Nova Scotia Tourism Accommodation Registration Act. This applies to all short-term rentals, including rentals through sites such as Airbnb and Vrbo.
- Council of Region of Queens Municipality passed a bylaw implementing the accommodation levy on July 14, 2026 making collection and remittance of the levy mandatory as of October 1, 2026.
- Some accommodation is exempt; stays for more than 30 days, room nights costing less than $20/night, stays for medical treatment, accommodation provided to students by an educational institution, and temporary displacement due to natural disaster.
- The 3% Marketing Levy is subject to HST. However, the HST is not paid to the municipality; please remit your HST as per usual to Revenue Canada.
Contact & Support
For technical assistance, please contact ORHMA at:
Email: Levy@orhma.com
Phone: 905-592-3023
To assist with your inquiry, please provide your full name, address, and the name of your municipality.
Questions to the Municipality regarding the levy can be directed to Richard Lane, Project Officer, rlane@regionofqueens.com.
