Mandatory Taxes & Fees

HST and DMC will be applied to all goods and services purchased through Hilton Niagara Falls, and a nightly MAT will be applied to every room during your hotel stay.

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 encompass a provincial component (OVAT) at 8% and a federal component (GST) at 5%, for a combined HST rate of 13%. (i.e. 13% HST = 5% GST + 8% OVAT). HST#828846790 RT#0001

Daily Mandatory Charge (DMC)

The 11.49% + HST Daily Mandatory Charge (DMC) will 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. Each hotel may apply such a fee at its sole discretion.

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.

Municipal Accommodation Tax (MAT)

Where noted, the Municipal Accommodation Tax (MAT) of $6 + HST per night is charged on all occupied rooms. The MAT is a provincially legislated and municipally mandated tax that is collected by the City of Niagara Falls.