Hotel Guest Tax (MRDT) Overview

The Municipal and Regional District Tax (MRDT) is a provincial program jointly administered by the BC Ministry of Finance, BC Ministry of Tourism, Arts, & Culture, and Destination BC, the crown corporation providing tourism service for the province.

The collection of MRDT is to provide funding for local tourism marketing, programs, and projects. The tax is paid by visitors and intended to help grow Silver Star revenues, visitation, and jobs, and amplify Silver Star’s tourism marketing efforts in an increasingly competitive marketplace. The SSRA successfully applied for MRDT in 2021 for the Silver Star Resort Lands area.

The MRDT applies to the purchase of accommodation in designated accommodation areas and includes hotels, motels, resorts, bed and breakfasts, houses, cottages and cabins, and other short-term lodging. Spending on tourism marketing, programs, or projects under the MRDT contributes to the increase of local tourism revenue, visitation, and economic benefits at Silver Star.

The MRDT level in Silver Star as of October 1st, 2022 is 3% of gross room sales. It is collected by the accommodators and remitted with their PST to the Ministry of Finance.

MRDT revenue is allocated to Destination Silver Star for destination marketing. These funds are intended to augment current funding and cannot be used to replace existing sources in a community such as member dues and annual grants. An annual strategic plan, tactical plan, performance report and financial report are required under this agreement.

The province holds back a percentage tax of the remitted tax for administration costs in addition to 2% to fund the provincial Tourism Events Program, a funding source to help communities attract new, major events to the province. Both Destination Silver Star and SilverStar Mountain Resort apply for this annual funding.