Why a Tourism Marketing Levy?
A marketing levy generates revenue to help grow the local tourism industry through enhanced regional marketing initiatives. In November 2022, the Province of Nova Scotia passed new legislation through the Municipal Government Act (Bill No. 24), allowing municipalities to introduce a levy. The levy will be implemented in partnership with the Municipality of Colchester, the Town of Stewiacke, Millbrook First Nation, and the Town of Truro.
Who pays for the Marketing Levy?
The levy is paid by visitors when they stay in registered tourist accommodations within the boundaries of Colchester, Truro, Millbrook, and Stewiacke. A tourist accommodation is a roofed accommodation that is rented for 30 days or less at one time.
Examples of tourist accommodations that will be required to collect a levy include:
- apartments, condos, houses and vacation homes
- bed and breakfasts
- cottages, cabins and tiny homes
- dormitory-style rooms and hostels
- hotels, motels and inns
- resorts rooms (including a room in a home)
- self-contained secondary suites (like a basement apartment or a loft above a garage)
- unusual lodgings (like yurts, domes and camping trailers)
Exemptions from the marketing levy include:
- accommodations charging less than twenty dollars per day
- campgrounds that are not roofed (like campsites where travellers bring their own tents or trailers)
- rentals in a building owned or operated by a post-secondary educational institution renting to students that are registered at and attending a post-secondary educational institution
- long term accommodations (over 30 days)
- family lodging related to medical reasons
How much is the Marketing Levy?
The levy fee is 3% of the accommodation purchase price. The marketing levy is subject to HST.
How do I register my business?
Registration and reporting must be completed through an online platform called Check In Analytics. Please click here to register your accommodation: Check In Analytics
What are my monthly Marketing Levy remittance reporting requirements?
Accommodation operators will be required to submit a Marketing Levy Remittance Report four times annually via the Check In Analytics platform. The annual reporting periods and associated remittance due dates are as follows:
| Reporting Period Dates | Filling and Payment Dates |
| April 1 to June 30 | July 30 |
| July 1 to September 30 | October 30 |
| October 1 to December 31 | January 30 |
| January 1 to March 30 | April 30 |
If no rooms have been sold during the reporting period, a Marketing Levy Remittance Report is still required to be submitted.
Operators are required to keep a record of sales of accommodation, the levy amount collected, and records of payment of levies to the Town of Truro. Records are to be kept for a period of five years, unless under audit.
How do I remit my Marketing Levy Remittance reports?
In order to remit your marketing levy you will need to complete the following:
- First login at https://checkinanalytics.com/ . You will need to sign in with your email address and password.
- Once you login, you can click on “Dashboard” and you should be able to see your accommodation number.
- Click on “Submit New Report”
- A Monthly Levy Report will open. You will need to submit three monthly reports – one for each month in the quarter.
- Under “Total Rooms Rented”, you will need to input how many nights you rented each room for. So if you only have one room, but it was rented for 10 nights that month, you would put 10. If you have two rooms, and they were each rented to 10 nights that month, you would put 20.
- Under “Total Room Revenue for the Period” you would put your total revenue collected on all rooms for that month.
- Under Bad Debts and Adjustments you can just enter $0, unless you have something to report.
- This should then calculate a total monthly marketing levy due for that month.
- Once that has been complete, hit submit report. You will need to complete this report for each of the three months in the quarter.
How do I pay my Marketing Levy payment?
Once all reports have been submitted, you can pay in one lump sum (all months combined) in the following ways:
- In person at Town Hall, 695 Prince Street – by cash or cheque. Please let staff know that you are paying your marketing levy and have your accommodation # with you.
- Mail a cheque to: Town of Truro, 695 Prince Street, Truro, NS B2N 1G5. Please note on your cheque that this payment is for the marketing levy, and note your accommodation number of the cheque.
- Online through your bank. To do this you will need to set up “Town of Truro Other” as a payee through your bank. When you submit, in the account field, note only the last 6 digits of your accommodation number, and please include in the message that it is for your marketing levy and your business name and address.
When does the Marketing Levy start getting collected?
Operators began collecting the levy on April 1, 2024.
The first deadline for reporting and remittance is July 30, 2024. (For the reporting period of April 1, 2024, to June 30, 2024.)
Informing Customers
The price and total amount of the Marketing Levy must be shown on any invoice, receipt, bill, or other document issued for accommodations. Customers should be informed that the Marketing Levy is subject to HST.
Is there a penalty for not collecting or remitting the Marketing Levy?
The penalty for failing to collect or failing to remit payment from collections of the Marketing Levy is between $500 to $1,000 for a first conviction, and between $1,500 to $5,000 for subsequent convictions.
Interest on overdue levy payments will be charged at a rate of 15% per annum.
For full details of your requirements as a Tourist Accommodator, please refer to: Town of Truro Marketing Levy Bylaw
Provincial Compliance
The Province of Nova Scotia has changed the regulations for operating short-term accommodations. Effective September 30, 2024 all short-term rentals (STR), including tourist accommodations, must be registered under the new Short-term Rentals Registration Act (STRRA).
As part of this registration, all short-term rentals require one supporting document from their municipality showing that the STR or tourist accommodation is compliant with the applicable municipal land use by-law.
In order to obtain this letter from the Town of Truro, please fill out the Letter of Short Term Rental Request Application Form here: pdf Letter of Short Term Rental Request (181 KB)
Please note: In order to receive this document, you must be registered and paid up-to-date for the Town of Truro Marketing Levy.
Contact Information
For questions about registration or remittance of the Marketing Levy, please contact:
Alison Grant
Manager of Strategic Initiatives and Communications
Town of Truro
695 Prince Street
Truro, NS B2N 1G5
(902)893-1424 or
