Short-Term Accommodation Levy
The Town of Lunenburg has adopted a 3% Short-Term Accommodation Levy, effective January 1, 2027. The levy is intended to support tourism promotion and tourism-related initiatives within the Town of Lunenburg.
The levy applies to short-term accommodations located within the Town of Lunenburg and is authorized under the Municipal Government Act.
Does the Levy Apply to Me?
The levy generally applies if you operate short-term accommodation within the Town of Lunenburg and are required to be registered under the Province of Nova Scotia's Short-Term Rentals Registration Program.
This includes accommodations such as:
Short-term rentals (Airbnb, Vrbo, etc.)
Bed and breakfasts
Inns
Hotels
Other accommodations rented for periods of 28 days or less
The Town uses the Provincial Short-Term Rental Registry to help identify operators who may be subject to the Short-Term Accommodation Levy.
Operators are responsible for ensuring their Provincial registration remains current and that the Town has accurate contact information for levy administration purposes.
If you are planning to operate a short-term rental within the Town of Lunenburg and have not yet registered with the Province, please visit Short-Term Rental for information on municipal requirements and obtaining the documentation required for Provincial registration.
How to Remit Payments to the Town?
Payment Options
How Much Is the Levy?
The levy is 3% of the purchase price of the accommodation.
The levy must be collected from the guest at the time of purchase and shown as a separate line item on receipts or invoices.
Operators are responsible for ensuring the levy is properly added to their booking, reservation, point-of-sale, or payment systems. This may include configuring the levy through platforms such as Airbnb or Vrbo, booking software, or other payment processing systems.
What Do Operators Need to Do?
Operators are responsible for:
Collecting the 3% levy from guests;
Ensuring the levy is properly configured within their booking, reservation, point-of-sale, or payment systems;
Keeping records related to accommodation sales and levy collection;
Submitting a monthly remittance return to the Town; and
Remitting any levy collected to the Town.
A remittance return is required even if no levy was collected during the reporting period.
Regardless of how bookings are received or payments are processed, operators remain responsible for ensuring the levy is properly collected and remitted in accordance with the Town's Short-Term Accommodation Levy By-law.
When Is the Levy Due?
The levy must be reported and remitted monthly.
Remittance returns and payments are due within 30 days after the end of each month. For example, levy collected in January must be reported and remitted by the end of February.
Example:
|
Reporting Month |
Due Date |
|
January |
February 28 |
|
February |
March 30 |
If you had no bookings or did not collect any levy during a reporting period, you must still submit a Nil Return.
If you stop operating or sell your business, you must submit a Final Return and remit any outstanding levy collected.
How Will Levy Funds Be Used?
Under provincial legislation, levy funds may only be used for tourism-related purposes.
Before levy funds are allocated or spent, Council will engage with short-term accommodation operators and other relevant stakeholders regarding priorities for the use of the funds.
The final decision regarding the use of levy funds rests with Council.
Questions?
For questions regarding the Short-Term Accommodation Levy, please contact:
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902-634-4410 ext 225
A fillable PDF Accomodation Levy Form is available or use the following direct remittance form: