FAQs

The Town of Lincoln intends to apply the MAT tax to all transient accommodations in Lincoln, including hotels, motels and short-term accommodations types as recently defined in the the proposed Short-Term Accommodation By-Law update.  

It is Town staff’s intent, with Council approval, to begin implementing a MAT for Lincoln as of January 1, 2024. Town staff are suggesting a 6-month grace period from January 1, 2023, to June 30, 2023, to allow for education and compliance with the new legislative process. Collection will officially begin on July 1, 2024, pending the outcome of the adoption and implementation process in 2023. The Town will release an official date that providers must begin collecting the MAT as more information becomes available. Please continue checking this page for updates.  

A MAT in Lincoln will shift the responsibility for managing destination management and promotion costs away from residents and onto the shoulders of the visitors who enjoy our local amenities. While both residents and visitors can enjoy attractions such as wineries, museums, restaurants, boutique retail, and more, the MAT legislation recognizes that residents should not face penalties for utilizing amenities in their communities.