TAXES & FEES
On all goods and services purchased through Days Inn Niagara Falls/Fallsview, a 13% HST and 9.9% TIF will be applied.
HARMONIZED SALES TAX (HST)
Effective July 1, 2010 the Ontario Retail Sales Tax (PST) has been replaced with a value added tax (OVAT) and combined with the federal goods & services tax (GST) to create a federally administered Harmonized Sales Tax (HST). The new Ontario HST will be encompassing a provincial component (OVAT) at 8% and a federal component (GST) at 5%, for a combined HST rate of 13%. (e.g. 13% HST = 5% GST + 8% OVAT)
Daily Mandatory Charge (DMC)
The Daily Mandatory Charge (DMC) will be used to offset a myriad of business costs, including but not limited to: hotel marketing, development, and infrastructure expenses. Funds collected may be used for hotel maintenance and improvement, health and safety resources, green initiatives, and administration costs. It is at the sole discretion of each hotel to apply such a fee.
This fee will also include the new Municipal Accommodation Tax (MAT) of $2.00 per night charged on all occupied rooms. The MAT is a provincially legislated and municipally mandated tax that is collected by the City of Niagara Falls.
Furthermore, a portion of this fee is used to offset a levy for the Fallsview BIA. Among other things, the Fallsview BIA is responsible for: street-scaping, public space beautification, communication infrastructure, site development, community planning, and convention centre funding.