Finance & Administrative Services

Accommodation Levy

In 2019, the Government of New Brunswick adopted enabling legislation to provide authority under the Local Governance Act to permit municipalities to establish and collect a Tourism Accommodation Levy.

Saint John Common Council adopted a new Tourism Accommodation Levy Bylaw on November 4th, 2019 which will require a 3.5% levy added on the purchase price of all tourism accommodations in the City of Saint John starting on January 1st, 2020. The City’s Bylaw defines “tourism accommodation” as: “any premises operated to provide, for remuneration, temporary sleeping accommodation for the public for a continuous period not exceeding 31 days, and includes hotels, motels, inns, bed and breakfasts, resorts, hostels, campgrounds consisting of tents, yurts, cabins and trailer sites, buildings owned or operated by a post-secondary institution, any other facility or building which contains rooms offered as accommodations or rental units and dwelling units that are offered as lodgings.” The City of Saint John’s Tourism Accommodation Levy Bylaw is available at the following link.

Accommodation Levy By-law

In order to prepare for this new levy, the City of Saint John has assembled two forms to facilitate the transition for accommodation operators. The City of Saint John will be setting-up an account with each operator in order to collect and manage the levy, which requires each operator to fill-out the attached registration form and submit it back to the City by December 13th, 2019.

Online Accommodation Levy Registration Form
Accommodation Levy Registration Form

In addition to the registration form, the City has also developed a levy remittance template form for operators, which operators will be expected to use when submitting their monthly remittance reports to the City starting in January 2020. The form is available at the following link and will calculate remittance amount required, and then submit to the City, alternatively, there is a link to a fill-able PDF which can be completed, then printed and forwarded to the City by email.

Online Accommodation Levy Remittance Form
Accommodation Levy Remittance Form

All operators are encouraged to connect with the City’s Finance Department by email ( or phone 635-2013 if there are any questions associated with the two forms.