Tourism tax levies – the municipal perspective: Tourism tax levies in the city of Timmins

Abstract

The City of Timmins has expressed interest in examining the relative impact of imposing a hotel tax also known as a visitor tax or tourism levy.  There are a number of key issues facing tourism marketing and attraction development in the City of Timmins.  The issues surrounding the hotel tax and its potential for positive economic returns have been the subject of considerable debate. This paper examines the pros and cons of the tax and concludes that it is time for the provincial government to work in partnership with the local governments and grant the right to impose such a tax.  The author argues this would provide municipalities with the ability to raise revenues which could then be employed to stimulate further local economic growth.

Keywords: tourism, tax levies, partnership, Northern Ontario, municipal government