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?
You can register your tourist accommodation for the marketing levy online at tcmarketinglevy.ca/registration-form.
If you do not have online access, you may register by completing the
pdf
PDF registration form
(113 KB)
and emailing it to the Tourism Marketing Levy Coordinator at
If you cannot complete the registration online or by email, you may mail or drop off the completed registration form to the Tourism Marketing Levy Coordinator for processing (1 Church Street, Truro, NS B2N 3Z5). All fields on the registration form must be completed accurately, or your registration may be delayed.
What are my monthly Marketing Levy remittance reporting requirements?
For registered tourist accommodations within the boundaries of Colchester County (including Millbrook and Stewiacke) and in Truro, the levy must be reported and any levy amount collected must be paid monthly. Each monthly report and the respective remittance are due within 30 days of the end of the following month.
How do I remit my Marketing Levy Remittance reports?
If an accommodation operator wishes to suspend their operations for more than three (3) consecutive months and less than eight (8) months with no tourist accommodation revenue generated during the suspension period, a pdfRequest for Suspension of Tourist Accommodation Operations (113 KB) must be completed and emailed to
How do I pay my Marketing Levy payment?
The methods of payment of monthly tourism marketing levies are as follows:
- In person at Town Hall, 695 Prince Street – by cash, debit or cheque. Please let staff know that you are paying your marketing levy and have your marketing levy registration number accommodation # with you. Cheques are to be made payable to the "Town of Truro". A secure drop box is available at the side entrance (on Lorne Street) for after-hours drop off of cheques only. Please ensure the cheque is marked as "Marketing Levy Payment".
- 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 marketing levy registration accommodation number of on 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 5 digits of your marketing levy registration number accommodation, 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 (183 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
