Do I have to pay tourist tax in Niagara?

Good day! I'm curious about the tourist tax in Niagara. Could you please clarify whether or not visitors to the region are required to pay this tax? I'm planning a trip there soon and would like to make sure I'm prepared financially. Are there any exemptions or conditions I should be aware of? Additionally, is there a specific amount that needs to be paid, or does it vary based on certain factors? Your insights would be greatly appreciated.