Municipal and Regional District Tax
The Municipal and Regional District Tax (MRDT) is a tax of up to three per cent (3%) on the purchase of short-term tourist accommodation imposed in specific geographic areas of British Columbia (designated accommodation areas) on behalf of municipalities, regional districts or eligible entities.
The MRDT program – sometimes referred to as the Hotel Tax - was originally introduced by the Provincial Government in 1987 to raise revenues for local tourism marketing, programs, and projects. MRDT is paid by visitors (not residents or Members) when they book accommodation and it is collected by the accommodation sector.
In Whistler, the MRDT funds are received by the Resort Municipality of Whistler (RMOW) and then shared with Tourism Whistler based on a number of agreements. Revenues are reinvested by both organizations on behalf of the destination. Expenditures are approved by, and reported back to, the Province to ensure ongoing alignment with the prescribed purposes of the tax as outlined in the Provincial Sales Tax Act.
More information about how MRDT is collected and invested in Whistler is available on the RMOW’s website at whistler.ca/mrdt.
Additional information about the provincial MRDT program is available on Destination BC’s website.
How are the MRDT funds spent in Whistler?
In Whistler, the MRDT funds are primarily invested into a mix of product reinvestment and enhancement, service delivery and leisure marketing and sales initiatives. Investment examples in 2022 include:
Marketing Campaigns
- Summer 2022 Golf Campaign
- Festival & Events Campaign (e.g. Gran Fondo, Cornucopia, Whistler Film Festival)
Conference Centre Initiatives
- Attendance at industry-related events
- Execution of familiarization trips for meeting planners
- Targeted sales initiatives directed at filling midweek and shoulder season periods
Investment in Affordable Housing Initiatives
- Construction of employee-restricted housing in Cheakamus Crossing
Planning, Investing & Development of Whistler
- Park and amenity upkeep and signage
- Valley Trail enhancements and connections
- Parks Masterplan Project
- Bylaw support and Goose Management
- Investments in third-party festivals and events
Investment in the Workforce Who Deliver the Visitor Experience
- Village Host Program
- Whistler Experience Guest Service Training (in partnership with the Whistler Chamber of Commerce)
- Visitor Information Centre Support
- Park and Trail Ambassador Program