The Province of Nova Scotia has provided municipalities with the authority to implement a marketing levy bylaw to support local tourism development and promotion. The new bylaw is called the Marketing Levy By-law (Marketing Levy By-law M-628-23) which sees a mandatory 3% Marketing Levy collected from guests staying in registered accommodations (30 days or less) effective June 1st, 2025. The Bylaw can be found HERE.
Levy Remittance Process
The Municipality of the District of Yarmouth (MODY) has designated the Ontario Restaurant Hotel & Motel Association (ORHMA) to assist accommodation providers in understanding and implementing the marketing levy. ORHMA was selected as a partner due to their extensive experience managing municipal accommodation levies across Canada. As an established industry leader, ORHMA provides valuable expertise in levy administration, compliance, and reporting, ensuring a smooth implementation process for local accommodations. ORHMA will help streamline operations, provide clear guidance, and support the tourism sector in maximizing the benefits of the levy.
ORHMA Contact Information
Email:
Phone: 905-361-0268
To assist with your inquiry, please provide your full name, address, and the name of your municipality.
Levy Reporting Portal for MODY
Click here to visit the Portal: ORHMA
FAQs
Q: What is a Marketing Levy?
A: A marketing levy is a fee collected from visitors who stay at registered accommodations. Marketing levies are standard worldwide, across Canada and the Maritimes and are one way to help fund destination marketing.
Q: How does the by-law work?
A: Operators throughout MODY will collect a 3% levy from visitors who stay in registered accommodations, and remit the funds collected to MODY every month. MODY distributes the funds collected to our Destination Marketing Organization, the Yarmouth & Acadian Shores Tourism Association (YASTA).
Q: How much is the marketing levy?
A: The levy fee will be 3% of the accommodation purchase price, and is subject to HST. "Purchase Price” means the total price for which accommodation is purchased, inclusive of the price, optional fees, service fees, and other considerations accepted by the Operator in return for the Accommodation provided.
Q: Who pays for the levy?
A: Visitors who stay in registered tourist accommodations within the boundaries of MODY pay the levy. A tourist accommodation is a roofed accommodation rented for 30 days or less.
Q: Why a tourism marketing levy?
A: The Marketing Levy is a strategic tool that generates revenue to help grow the local tourism economy and enhance regional marketing initiatives and partnership opportunities.
Q: How do I remit and pay the levy?
A: MODY has designated the Ontario Restaurant Hotel & Motel Association (ORHMA) for the collection of the levy. ORHMA's contact details are above, along with the link to the Levy Reporting Portal for accommodations providers in MODY.
