Mandatory Taxes & Fees

At Hilton Niagara Falls/Fallsview Hotel and Suites, a 13% HST and 11.49% (plus HST) Daily Mandatory Charge, which includes the Municipal Accommodations Tax, will be applied to all hotel stays.

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). HST#828846790 RT#0001

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.

Where noted, 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.