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Hotel Room Tax (HRT) Information

Hotels, motels, and many similar establishments operating in British Columbia must apply to the Consumer Taxation Branch for registration as an operator under the Hotel Room Tax Act before commencing business. Please see "Do you need to register as an HRT operator?" for more information.

Register for HRT

You can register for HRT using the OneStop Business Registration service. Click on the title to the left to access this service.

Do You Need to Register as
an HRT Operator?

(353KB)

Hotels, motels, and many similar establishments operating in British Columbia must apply to the Consumer Taxation Branch for registration as an operator under the Hotel Room Tax Act before commencing business.

Fishing Lodges, Guide Outfitters, Guest Ranches, & Accommodation Packages

(755KB)

This bulletin outlines the application of hotel room tax to package programs offered by fishing lodges, guide outfitters, guest ranches, and other establishments.

Municipal & District Hotel Room Tax

(350KB)

Information on the municipalities and regional districts receiving additional tax on sales of accommodation within their jurisdictional boundaries.

Your Responsibilities as a Operator

(377KB)

The Hotel Room Tax Act imposes tax on purchases of accommodation that take place in British Columbia. Taxable accommodation is lodging provided in hotels, motels, and other establishments offering similar types of accommodation.
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© 2009
Comox Valley
Economic Development Society