Marketing Levy

Image of a hotel bed with text reading Marketing Levy - Short Term Rental Accommodations and the Victoria County Logo.


A marketing levy is a fee applied to the cost of accommodations to support and grow the tourism industry on Cape Breton Island. In the Municipality of the County of Victoria, this levy is collected under the Victoria County Marketing Levy By-law provides essential funding to Destination Cape Breton, the official destination marketing and management organization for Cape Breton Island.  

Effective January 1, 2024, a 3% Marketing Levy is applied to all fixed-roof accommodations (such as hotels, motels, inns, bed and breakfasts, cottages and rentals through platforms like Airbnb and Vrbo). 

Want to learn more? Visit Marketing Levy – Destination Cape Breton for answers to frequently asked questions. 

Levy Remittance Process 

The Municipality of the County of Victoria has designated the Ontario Restaurant Hotel & Motel Association (ORHMA) to assist accommodation providers in understanding and implementing the marketing levy. 

Chosen for their extensive experience managing municipal accommodation levies across Canada, ORHMA is an established industry leader that brings valuable expertise in administration, compliance and reporting. This partnership ensures a smooth transition for local operators by streamlining the remittance process, providing clear technical guidance and supporting the tourism sector in maximizing the collective benefits of the levy. 

Portal Link: https://victoria.orhma.com/ 

Important Dates & Information Sessions 

We are committed to supporting accommodation providers through this transition. We will be hosting two online information sessions to walk through the new ORHMA reporting portal and answer any implementation questions. 

  • Webinar Session 1: Wednesday, April 22, 2026 | 6:00 PM  
  • Webinar Session 2: Monday, April 27, 2026 | 11:00 AM 
  • ORHMA Start Date: May 1, 2026 

Register for webinar here. 

Contact & Support 

For technical assistance with the reporting portal or questions regarding the levy, please contact: 

Remittance & Reporting 

All accommodation providers within the Municipality are required to collect the 3% levy and remit it via the ORHMA Levy Reporting Portal.  

  • Frequency: Remittances must be submitted on a monthly basis. 
  • Due Date: Reports and payments are due by the 15th day of the month following the collection period (e.g., May’s levy is due by June 15). 
  • Zero-Collection Reporting: If no accommodations were booked during a given month, a “Nil” report must still be filed through the portal to remain in compliance. 
  • HST Application: The marketing levy is considered part of the consideration for the supply of the accommodation; therefore, HST is applicable on the 3% levy amount.