Short-Term Rental Levy

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:

This email address is being protected from spambots. You need JavaScript enabled to view it.

902-634-4410 ext 225

A fillable PDF Accomodation Levy Form is available or use the following direct remittance form: 

Short-Term Accommodation Levy
Monthly Remittance Return

Instructions

• Returns are due within 30 days after the end of each month.
• A return is required even if no levy was collected (Nil Return).
• If you cease operating, a final return must be submitted within 15 days.

Reporting Period

Month/Year(*)

Invalid Input

Check if applicable

Check if applicable

Nil Return (No levy collected this reporting period.)

Invalid Input

Check if Applicable:

Check if Applicable:

Final Return (This is my final remittance return.)

Invalid Input

If final return:

Date operations ceased:

Invalid Input

Operator Information

Accommodation Address:(*)

Invalid Input

Provincial STR Registration Number (if known)

Invalid Input

Total Accommodation Revenue (before GST/HST and levy) $(*)

Invalid Input

Levy Collected (3%) $(*)

Invalid Input

Payment Method(*)

Payment Method

In Person

Cheque

Online Payment Accommodation

Invalid Input

Declaration

I certify that this return is complete and accurate to the best of my knowledge and that the levy has been collected and remitted in accordance with the Town of Lunenburg Short-Term Accommodation Levy By-law.

Operator Name(*)

Please type your full name.

E-mail(*)

Invalid email address.

Phone:

Invalid Input

Date:

Invalid Input

Certify:(*)

Certify:

I certify this return

Invalid Input

Security Check(*)

I am not a robot Invalid Input

Submit

Short Term Rentals

The Provincial Regulations for short-term rental and tourist accommodations requires proof of compliance documentation from your Municipality, in this case the Town of Lunenburg, to accompany your application.  Please note the following documentation, provided together, meets the Town of Lunenburg’s requirements to show proof of compliance:

1.  Development Permit to authorize the short-term rental use on your property. If you have previously applied for and obtained a Development Permit for short-term rental or tourist accommodation, you will not need to re-apply, but will still need to provide a copy when you register with the Province.
2.  Zoning Confirmation Letter to confirm that short-term rentals are permitted in your zone

Please complete a Development Application Form(330 KB) . Return the completed form, along with a floorplan sketch of the general layout of the building for all floors, clearly showing which unit will be the short-term rental, to This email address is being protected from spambots. You need JavaScript enabled to view it. or in person to Town Hall. Development Permits are free. Include with it a written request for the Zoning Confirmation Letter. The fee for a Zoning Confirmation Letter is $63.60, which can be paid via one of the Town’s acceptable payment methods(125 KB).

Follow these links to learn more about the provincial regulations and registration process for short-term rentals and tourist accommodations:

Regulations for short-term rentals and tourist accommodations - Government of Nova Scotia, Canada

Register your tourist accommodation - Government of Nova Scotia

QUESTIONS?

For questions regarding Short-Term Rentals, please contact:

This email address is being protected from spambots. You need JavaScript enabled to view it..

902-634-4410 ext 225

AM I ALLOWED TO HAVE A SHORT TERM RENTAL? 

In areas zoned for residential use each lot or parcel is permitted to have one short term rental, which can either be the entire home, or a bedroom in a home, but only one short term rental is permitted. You can look up the zone for your property here Residential zones that allow short term rentals are:

• Lower Density Residential Use Zone
• Medium Density Residential Use Zone
• Higher Density Residential Use Zone
• Commercial Mixed-Use Zone
• General Commercial Use Zone

For example, if you own a property that has two dwelling units, like a duplex, only one unit is permitted to be a short-term rental.

You are not permitted to use an accessory dwelling unit as a short-term rental. Accessorry dwelling units are sometimes called basement suites, garage suites, garden suites or granny flats. The unit can have existed prior to your ownership or perhaps you renovated to create one- in both cases they are not permitted to be used as a short-term rental.

If you are unsure about any of the above, please contact the Town to confirm prior to listing your short-term rental. If an applicant provides inaccurate or misleading information, then the Town or Province may seek to enforce the by-laws or institute fines.

SHORT-TERM RENTAL 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.

Short-Term Rental Levy 

Sample

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