An accommodation tax (also called hotel tax, lodging tax, or transient occupancy tax) is a levy on short-term accommodations paid by guests in addition to room charges. Provincial legislation determines whether municipalities can impose such taxes and under what conditions. Where authorized, accommodation taxes typically apply to hotels, motels, and increasingly to short-term rentals like Airbnb. Tax rates commonly range from 2-5% of room charges. Revenue uses vary: some programs dedicate proceeds to tourism promotion and destination marketing, while others allow general municipal use. Accommodation taxes represent one of the few revenue tools available to municipalities beyond property taxes. They're economically attractive because visitors paying the tax don't vote locally, though the tourism industry argues taxes reduce competitiveness. The growth of short-term rentals has expanded accommodation tax discussions to include platforms that previously operated outside traditional hotel taxation frameworks.