A tax applied to hotels, motels and vacation rentals in Niagara Falls will go into effect on May 1st.
The Municipal Accommodation Tax, or MAT, is a mandatory tax imposed by City Council on the purchase of short-term accommodation (for a continuous period of 28 days or less) at hotels, motels, inns, bed and breakfasts and vacation rentals.
The MAT will be applied based on the star rating of the property.
A five-star property will cost $7/night, while a four-star is $6, and a 3-star at $5.
Unrated properties will have a $5 per night tax applied.