To be eligible, a municipality must meet the following requirements:
- The community must be participating in the Municipal and Regional District Tax (MRDT) program meaning there must be an authorizing regulation under the Provincial Sales Tax Act for the community to collect the 2% MRDT (formerly known as the Additional Hotel Room Tax). The tax applies to defined geographic areas, as specified in the regulation. And;
- Be one of the following:
- Designated as a Resort Region (Local Government Act, Section 583); or
- Incorporated as a resort municipality (for example, see Resort Municipality of Whistler Act); or
- Incorporated as a mountain resort municipality (see Local Government Act, Section 8).
There are 14 resort municipalities that are eligible to participate in RMI. These include: City of Fernie, Town of Golden, Village of Harrison Hot Springs, District of Invermere, City of Kimberley, Town of Osoyoos, Village of Radium Hot Springs, City of Revelstoke, City of Rossland, Sun Peaks Mountain Resort Municipality, District of Tofino, District of Ucluelet, Village of Valemount, and the Resort Municipality of Whistler.
Please note - the program is not accepting new entrants.