All guests who stay in fixed-roof accommodations must pay the levy, unless they fit into one of the exempted categories. The Marketing Levy is subject to HST.
Exemptions to paying the Marketing Levy include:
A person who pays for Accommodation for which the daily Purchase Price is no more than twenty dollars ($20.00)
a student who is accommodated in a building owned or operated by a post-secondary educational institution while the student is registered at and attending that post-secondary educational institution
a person who is accommodated in a room for more than thirty (30) consecutive days
a person and the person’s family, accommodated while the person or a member of the person’s family is receiving medical treatment at a hospital or provincial health-care centre or is seeking specialist medical advice provided the person provides the operator with a statement from a hospital, provincial health-care centre or a physician licensed to practice medicine in the Province of Nova Scotia that the person or a member of the person’s family is seeking specialist medical advice and is therefore in need of accommodation
a person and the person’s family, accommodated while the person and the person’s family have been temporarily displaced from their home due to a natural disaster, including high wind event, flood event, fire or other naturally occurring damaging event