Monthly Reporting Requirement
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.
Marketing levy monthly reports are submitted on this website or may be submitted in the
pdf
prescribed form(94 KB)
by email directly to the Tourism Marketing Levy Coordinator at
An operator's marketing levy registration number must be included on all reports and on levy payments remitted. Please note that operators are required to remit Nil reports representing no sales if a tourist accommodation is not rented in a given month. An exception is available for suspended operations as detailed below.
Suspended Operations
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
pdf
Request for Suspension of Tourist Accommodation Operations(113 KB)
must be completed and emailed to
An operator is required to continue to remit monthly reports until a suspension confirmation is received by them. Suspensions under three (3) months in duration require that monthly reports continue to be remitted. If an Operator rents their tourist accommodation at any time during the confirmed suspension period, the operator must submit a monthly report and marketing levies must be remitted on any rental revenue received. Any change in the confirmed suspension period is required to be provided on the prescribed form and a confirmation email received before the change is effective.
Levy Payments
The methods of payment of monthly tourism marketing levies are set out below. The methods will vary slightly depending upon whether the property is in Colchester County or the Town of Truro.
Cash Payments
Do not send cash in the mail.
- Properties in Colchester County: In person
- Properties in the Town of Truro: In person
Cheque
Sent by mail or dropped off. See address below. Your marketing levy registration number must be written on the front of the cheque.
- Properties in Colchester County: In person - made payable to the "Municipality of Colchester". A secure drop box is available at the back entrance for after-hours drop off of cheques only.
- Properties in the Town of Truro: In person - 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".
Debit
- Properties in Colchester County: In person
- Properties in the Town of Truro: In person
Credit Card
Credit card payments may not be made in person. Your marketing levy registration number must be included with each credit card payment. Please note: a payment processing service fee is charged and collected by the third-party payment processing provider for all credit card transactions.
- Properties in Colchester County: May be made through the direct online secure payment platform at Paymentus Online Payments. Payment Type is "Marketing Levy" and "Account Number" is your Marketing Levy Registration Number.
- Properties in the Town of Truro: Not Available
Online Banking
Through online banking bill payment option.
Your marketing levy registration number, your name or business name, and the address of your tourist accommodation(s) must be included.
- Properties in Colchester County: Not Currently Available
- Properties in the Town of Truro: Set up the "Town of Truro Other" as a payee in your online banking.
Mailing and Drop-Off Addresses
Regular office hours for both the Municipality of Colchester office and the Town of Truro office are 8:30am and 4:30pm Monday to Friday.
For Operators within the County of Colchester (including Millbrook and Stewiacke):
Municipality of Colchester, Tax Office - Main Floor
1 Church Street, Truro, NS B2N 3Z5
For Operators within the Town of Truro:
Town of Truro, Corporate Services Department - Main Floor
695 Prince Street, Truro, NS B2N 1G5
Failure to Collect, Report and Remit
Under the respective marketing levy legislation for the Municipality of Colchester, the Town of Truro and the Town of Stewiacke, all accommodation operators must collect, report and remit the tourism marketing levy. These municipalities and Millbrook First Nation have implemented a common monthly reporting and remittance process. Each monthly report and the respective remittance are due within 30 days of the end of each month. The reporting and remittance process and the database of accommodation operators required to remit is maintained by the Municipality of Colchester.
Interest on overdue levy payments will be charged at a rate of 15% per annum (1.25/month).
The penalty for failure to collect and/or failure to remit payment from collections of the marketing levy is between $500 to $1,000 for the first offense and between $1,500 to $5,000 for subsequent offenses.
