Marketing Levy
Marketing Levy
Destination Cape Breton was designated the official destination marketing and management organization for Cape Breton Island for the five municipalities on the Island. The Cape Breton Island Marketing Levy provides essential funding in delivering evidence-based marketing initiatives that drive visitation and extend stays.
As of January 1, 2024, the Cape Breton Island Marketing Levy is now set at 3% on all fixed-roof tourist accommodations. This includes short-term rentals like Airbnb, VRBO, etc. that are registered under the Tourist Accommodations Registration Act.
Important Notice for Short-Term Rental Operators
Platform operators (e.g., Airbnb, Vrbo) are not remitting on your behalf at this time.
As of January 2024, online booking platforms in Nova Scotia are legally required to collect and remit municipal marketing levies. However, many municipalities, including ours, are facing challenges with enforcement and collection. The Province is currently working with Airbnb and others to streamline the process and create a centralized system.
In the meantime, operators are responsible for collecting and remitting the levy directly. Platform operators are not remitting on your behalf at this time.
Levy Remittance Process
The Ontario Restaurant Hotel & Motel Association (ORHMA) has been designated as the levy remittance platform for participating municipalities to assist accommodation providers in understanding and implementing the marketing levy.
As an established industry leader, ORHMA provides valuable expertise in levy administration, compliance, and reporting, ensuring a smooth implementation process for local accommodations. ORHMA will help streamline operations, provide clear guidance, and support the tourism sector in maximizing the benefits of the levy.
Effective May 1, 2026, accommodation providers, including short-term rentals, are required to collect and remit the 3% levy via the ORHMA Levy Reporting Portal. Please note that previous reporting systems, including Checkin Analytics, are no longer in use.
Login Portals
Municipality of the County of Inverness
Municipality of the County of Richmond
Municipality of the County of Victoria
Contact & Support
If you have questions regarding the transition or require technical assistance with the new portal, please use the following contacts:
ORHMA Support: | 905-592-3023
Notice for CBRM and Town of Port Hawkesbury Operators: While other municipalities are transitioning to the new system, accommodation operators within the Cape Breton Regional Municipality (CBRM) and the Town of Port Hawkesbury are currently required to continue reporting and remitting via CheckIn Analytics until further notice.
For more information:
Cape Breton Island Marketing Levy Set at 3%
Marketing Levy Changes on Track for January 2024
Information Session March 19, 2024
Information Session April 10, 2024
Frequently Asked Questions About the Marketing Levy (3)
Yes. The 3% Marketing Levy is subject to HST. However, the HST is not paid to your municipality; please remit your HST as per usual to Revenue Canada
The Marketing Levy is a 3% fee charged on the purchase price of all fixed-roof accommodations (30 days or less). All guests who stay in fixed-roof accommodations must pay the levy, unless they fit into one of the exempted categories. The Marketing Levy is subject to HST. Exemptions may apply.
The levy applies to all fixed-roof, tourism accommodations required to be registered under the Nova Scotia Tourism Accommodation Registration Act, including hotels, motels, bed and breakfasts, and short-term rentals (Airbnb, Vrbo, etc.).
Want to learn about the regulations and how to become a registered short-term accommodation check out the Guide to Registering Your Short-term Accommodation