to consider a matter. The results of a poll must be confirmed and ratified at the next public meeting of Council".

Discussion: 

In April of 2017, the Province of Ontario passed Bill 127: Stronger, Healthier Ontario Act (Budget Measures) 2017, which allows lower or single tier municipalities in Ontario to charge a mandatory Municipal Accommodation Tax, often referred to as a "Hotel Tax". This was subsequently imposed by Windsor City Council on July 23, 2018, as a healthy tourism program is important and contributes to a strong and vital community. The imposition of a Municipal Accommodation Tax supports the promotion of Windsor as a tourist destination.

To alleviate the negative impact on the hotel industry due to the COVID-10 pandemic, on April 8, 2020 Mayor Dilkens authorized an email poll seeking an extension of the due date for the 2020 1st quarter remittance of the Municipal Accommodation Tax (MAT) from April 30, 2020 to June 30, 2020, along with no late payment charges in either form, penalty and/or interest through the period June 30, 2020.

As a result of the poll, the recommended resolution was passed unanimously by Council.

Risk Analysis:

In light of the ongoing COVID-19 pandemic, and the rapid rate at which the situation is changing, this motion was put forward for Council's consideration via email poll as it was an emergency situation requiring Council direction given that time did not permit holding a special meeting of Council.

Financial Matters:

The City Treasurer indicated that if approved, this would cost approximately $2,000 in the form of lost interest revenue.

Consultations:

N/A

Conclusion:

It is recommended that the results of the email poll conducted on April 8, 2020 be confirmed and ratified.

Planning Act Matters:

N/A