# Hamilton STR MAT — First Remittance Prep Checklist (Oct 15, 2026) **Operational remittance prep only.** Not tax advice. Not legal advice. Verify every step with the City of Hamilton, ORHMA, and your own accountant or lawyer before filing or paying. **Company / product context:** NightLedger (11244558 Canada Inc.) — multi-city STR remittance-prep packaging. This checklist is a public-rules digest for hosts. --- ## Key facts (public sources) | Item | Public fact | Source | |------|-------------|--------| | Rate | **4%** MAT on accommodation charge (before HST); continuous stays of **29 nights or less** | [hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax) | | Who remits | **STR operators** collect & remit. Platforms (Airbnb, VRBO, Booking.com) are **not** currently collecting/remitting for Hamilton STRs | [Comm update PDF](https://www.hamilton.ca/sites/default/files/2026-06/comm-update-Municipal-Accommodation-Tax-%28MAT%29-Implementation-for-STR.pdf); [Info session PDF](https://www.hamilton.ca/sites/default/files/2026-06/taxes-MAT-Information-Session-Short-Term-Rental-Operators-june222026.pdf) | | Collection agent | **ORHMA** (Ontario Restaurant Hotel & Motel Association) — City-designated agent | [hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax) | | Portal | https://hamilton.orhma.com/login | [hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax) | | First period | **Jul 1 – Sep 30, 2026** (Q3) | Same | | First due | **October 15, 2026** | Same + [Comm update](https://www.hamilton.ca/sites/default/files/2026-06/comm-update-Municipal-Accommodation-Tax-%28MAT%29-Implementation-for-STR.pdf) | | Schedule after | Q1→Apr 15 · Q2→Jul 15 · Q3→Oct 15 · Q4→Jan 15 | [hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax) | | Late interest | **1.25%/month** on overdue MAT; unpaid amounts may be added to tax roll / become a lien | [hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax); By-law [22-209](https://www.hamilton.ca/sites/default/files/2022-08/22-209.pdf) | | Records | Keep supporting records **7 years** | [hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax) | **Licence ≠ MAT registration:** An STR licence does not automatically complete MAT portal setup for remittance. Confirm ORHMA credentials. ([hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax); [Comm update](https://www.hamilton.ca/sites/default/files/2026-06/comm-update-Municipal-Accommodation-Tax-%28MAT%29-Implementation-for-STR.pdf)) --- ## One-page checklist — first remittance prep ### A. Before Oct 15 — access & setup - [ ] Confirm you hold a valid Hamilton **STR operator licence** (principal-residence program). Licensing: [Short-Term Rentals](https://www.hamilton.ca/build-invest-grow/starting-small-business/business-licences/short-term-rentals) · strlicensing@hamilton.ca · 905-546-2782 option 2 - [ ] Confirm **ORHMA portal access** (credentials / auto-registration email). Contact: mat@orhma.com · phones published as 905-361-0268 ([city page](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax)) and 905-592-3023 ([info session](https://www.hamilton.ca/sites/default/files/2026-06/taxes-MAT-Information-Session-Short-Term-Rental-Operators-june222026.pdf)) - [ ] Bookmark portal: https://hamilton.orhma.com/ - [ ] Read city MAT page + June 22, 2026 session deck: [taxes-MAT-Information-Session…pdf](https://www.hamilton.ca/sites/default/files/2026-06/taxes-MAT-Information-Session-Short-Term-Rental-Operators-june222026.pdf) ### B. Calendar / booking export (your systems) - [ ] Export **all bookings with stay nights overlapping Jul 1 – Sep 30, 2026** from each channel (Airbnb, VRBO, Booking.com, direct) - [ ] Flag stays of **30+ consecutive nights** (MAT does **not** apply to 30+ consecutive nights per city page / by-law framing of 29 nights or less) - [ ] Build a quarter worksheet: confirmation ID · guest nights · check-in/out · accommodation charge (pre-HST) · MAT collected · channel · exemption reason if any - [ ] Reconcile **room nights available** vs **room nights occupied** for the quarter (fields ORHMA tool expects — see C) ### C. Remittance / report fields (publicly listed only) City page lists ORHMA “MAT Reporting Tool” required data ([hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax)): - [ ] Name of the Property - [ ] Property MAT contact person — name, email, phone - [ ] Contact info of Manager, Accountant, and Owner (as applicable) - [ ] Room nights available - [ ] Room nights occupied - [ ] Rooms Revenue - [ ] Rooms Revenue with Exemption / reasons **Also required operationally (public):** - [ ] Submit a report **even if no MAT was collected** that period ([hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax)) - [ ] Remit collected MAT via ORHMA process (ask ORHMA for current payment steps — city directs access/remit questions to ORHMA) ### D. Guest-facing collection setup (platforms do not auto-remit for Hamilton) Per [info session PDF](https://www.hamilton.ca/sites/default/files/2026-06/taxes-MAT-Information-Session-Short-Term-Rental-Operators-june222026.pdf): hosts are responsible for adding MAT on listings. - [ ] Airbnb: add tourist / lodging tax per Airbnb Help “Add Tourist Taxes” (session guidance: Tax type Tourist Tax; Base Price; No Cap per night; use Hamilton licence # where asked for accommodations tax registration number) - [ ] VRBO: Manage Lodging Taxes - [ ] Booking.com: local taxes / Partner Hub guidance - [ ] Show **“Municipal Accommodation Tax”** as a separate line on invoices/receipts ([hamilton.ca/mat](https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax); [By-law 22-209](https://www.hamilton.ca/sites/default/files/2022-08/22-209.pdf)) ### E. File, pay, archive - [ ] Complete Q3 report in ORHMA portal **on or before Oct 15, 2026** - [ ] Remit amount calculated by portal / your records (confirm with accountant) - [ ] Save confirmation / receipt PDF - [ ] Archive exports + worksheets for **7 years** - [ ] Set recurring reminders for next quarterly due dates ### F. If blocked - [ ] No portal email → mat@orhma.com (include property address / licence context) - [ ] Licensing questions → strlicensing@hamilton.ca - [ ] General MAT policy → pam.mulholland@hamilton.ca (listed on city MAT page) --- ## Disclaimer (required) This document is an **operational checklist** compiled from publicly posted City of Hamilton and ORHMA materials as of research date **Sep 7, 2026**. It is **not** tax, accounting, or legal advice. Rules, due dates, portal fields, and payment methods can change. **Verify with the City, ORHMA, and a qualified professional** before remitting. **Primary sources** 1. https://www.hamilton.ca/home-neighbourhood/property-taxes/municipal-accommodation-tax 2. https://www.hamilton.ca/sites/default/files/2026-06/comm-update-Municipal-Accommodation-Tax-%28MAT%29-Implementation-for-STR.pdf 3. https://www.hamilton.ca/sites/default/files/2026-06/taxes-MAT-Information-Session-Short-Term-Rental-Operators-june222026.pdf 4. https://www.hamilton.ca/sites/default/files/2022-08/22-209.pdf 5. https://www.hamilton.ca/build-invest-grow/starting-small-business/business-licences/short-term-rentals 6. https://hamilton.orhma.com/login
Not tax or legal advice. Verify on hamilton.ca/mat.