Regional Marketing Levy

Why a Tourism Marketing Levy?

A marketing levy will generate revenue to help grow the local tourism industry through enhanced regional marketing initiatives. In November 2022, the Province passed new legislation through the Municipal Government Act (Bill No. 24), allowing municipalities to introduce a levy. The levy will be implemented in partnership with the Municipality of Colchester, the Town of Stewiacke, Millbrook First Nation, and the Town of Truro.

Who pays for the Levy?

The levy will be paid by visitors when they stay in registered tourist accommodations within the boundaries of Colchester, Truro, Millbrook, and Stewiacke. A tourist accommodation is a roofed accommodation that is rented for 30 days or less at one time.

Examples of tourist accommodations that will be required to collect a levy include:

• apartments, condos, houses and vacation homes
• bed and breakfasts cottages, cabins and tiny homes
• dormitory-style rooms and hostels
• hotels, motels and inns
• resorts
• rooms (including a room in a home)
• self-contained secondary suites (like a basement apartment or a loft above a garage)
• unusual lodgings (like yurts, domes and camping trailers

Exemptions from the marketing levy include:

• accommodations charging less than twenty dollars per day
• campgrounds that are not roofed (like campsites where travellers bring their own tents or trailers)
• rentals in a building owned or operated by a post-secondary educational institution renting to students that are registered at and attending a post-secondary educational institution
• long term accommodations (over 30 days)
• family lodging related to medical reasons

How much is the Marketing Levy?

The levy fee will be 3% of the accommodation purchase price. The marketing levy is subject to HST.

How do I register my business?

Registration and reporting will be completed through an online platform called Click2Software. The registration platform will be live on February 1, 2024.

Your business will receive a unique Registration Number (RN) that will be your identifier for all Levy processes. A registration certificate will be given to be displayed in a prominent place at your facility.

All properties must be registered prior to March 31, 2024.

What are my monthly Marketing Levy remittance reporting requirements?

Accommodation operators will be required to submit a Marketing Levy Remittance Report four times annually via the Click2Software platform.

The annual reporting periods and associated remittance due dates are as follows:

If no rooms have been sold during the reporting period, a Marketing Levy Remittance Report is still required to be submitted.

Operators are required to keep a record of sales of accommodation, the levy amount collected, and records of payment of levies to the Municipality. Records are to be kept for a period of five years, unless under audit.

How do I remit payment for levy collections?

After submitting your report via Click2Software, you will be redirected to a direct online secure payment platform where you will have the option to make an online payment for your levy collections for the reporting period. All remittances via this platform will be automatically directed to your respective Municipality.

You will also have the option to mail a cheque or pay in-person to Colchester County.

Payment can be mailed to:
Municipality of Colchester
1 Church Street
Truro, NS B2N 3Z5

Please remember to enclose a copy of the remittance report for the reporting period with your payment and indicate your Registration Number (RN) on your cheque or money order.

In-person payments can be made at the Tax Office, located on the main floor of 1 Church Street, Truro. Our office hours are Monday-Friday, 8:30 am and 4:30 pm. We accept cash, cheque and debit. We do NOT accept credit card payments in person. We also have a secure drop box located at the back door.

When does the Levy start getting collected?

Operators will be required to begin collecting the levy on April 1, 2024.

The first deadline for reporting and remittance will be July 30, 2024. (For the reporting period of April 1, 2024, to June 30, 2024.)

Informing Your Customers

The price and total amount of the Marketing Levy must be shown on any invoice, receipt, bill, or other document issued for accommodations. Customers should be informed that the Marketing Levy is subject to HST.

Is there a penalty for not collecting or remitting the Marketing Levy?

The penalty for failing to collect or failing to remit payment from collections of the Marketing Levy is between $500 to $1,000 for a first conviction, and between $1,500 to $5,000 for subsequent convictions.

Interest on overdue levy payments will be charged at a rate of 15% per annum.

For full details for your requirements as a Tourist Accommodator, please refer to the  pdf Colchester Marketing Levy By-law. (400 KB)