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 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 to I remit payment for levy collections?
After submitting your report via Check In Analytics, you will be redirected to a direct online secure payment platform where you will have the option to make an online payment for your levy collections for the reporting period. All remittances via this platform will be automatically directed to your respective Municipality.
You will also have the option to mail a cheque or pay in-person to the Town of Truro.
When does the 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
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