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The tourist tax

Collected by the municipalities or groups of municipalities having tourism competence, the tourist tax is paid by the tourist accommodated, as
expensive, on their territory. The income from the tourist tax must be allocated to actions that promote tourism in the sector.

The Sundgau and Sud Alsace Largue communities of municipalities have been exercising tourism competence since 2019 in place of the Sundgau municipalities. In this context, they manage, collect and collect the tourist tax. The tax must finance any action likely to increase the tourist attractiveness of Sundgau. The Sundgau Intercommunity Tourist Office is responsible for promoting tourism and ensuring the coordination of the various organizations and companies interested in its development. As such, it carries out operations aimed at promoting its territory and its service providers.

The tourist tax has existed since 1910 in France. She is :
- Paid by tourists
- Collected by the landlords and since 2019 by the booking platforms
- Paid by the landlord according to declaration and by online booking companies
- Not subject to VAT
- Managed by a local authority

Who must pay the tourist tax?

- Anyone who stays on the territory of the municipality, without being domiciled there or without having a residence taxable with the housing tax there.

- The tourist tax is applicable whatever the nature of the rental for consideration, during the collection period fixed by the community.

- This concerns people staying in hotels, tourist residences, furnished apartments, holiday villages, guest houses, pitches in motorhome areas and tourist parking lots per 24-hour period, camping and caravanning,
marinas.

Who is exempt from the tourist tax?

- Minors

- Holders of seasonal employment contracts employed in the Sundgau community of municipalities or in the Sud Alsace Largue community of municipalities.

- People benefiting from emergency accommodation or temporary relocation

- People who occupy premises whose rent is less than € 1 per night regardless of the number of occupants

Who must collect and declare the tourist tax?

- This tax is collected by landlords, hoteliers and owners who host people who are not domiciled in the municipality

As of January 1, 2019, the law obliges all platforms that are payment intermediaries for non-professional rental companies on the internet (eg Airbnb, Booking, Abritel, etc.) to collect the tourist tax and to donate it the product to the community.

The equivalences will no longer be applicable from January 1, 2019. Indeed, all accommodation awaiting classification or without classification (even if they have a label (Gîte de France, Clévacances, etc.) with the exception of accommodation outdoor will be taxed in proportion to the cost per person of the night, at the rate of 4% (excluding additional tax) with a ceiling rate of € 1,40.

Examples:


Case 1:
4 people stay in unclassified accommodation, the rent of which is set at € 80 / night. The rate adopted is
4% and the ceiling rate is € 1,40
1) The night is reduced to the cost per person (whether these people are subject or exempt): 80 € / 4 = 20 €
the cost of the overnight stay per person
2) the tax is calculated on the cost of the recalculated overnight stay.
4% of 20 € = 0.80 € per night and per person
Like € 0.80 <€ 1,40, the rate is € 0.80 + € 0.08 (additional tax) = € 0.88
3) Each taxable person pays the tax.
For 4 subject persons: the collected tourist tax will be (0.88 € x 4) = 3.52 € per night for the group
For a couple with 2 minor children: the tax collected will be (0.88 € x 2) = 1.76 € per night for the group


Case 2:
4 people stay in unclassified accommodation, the rent of which is set at € 200 / night. The rate adopted is
4% and the ceiling rate is € 1,40
1) The night is reduced to the cost per person (whether these people are subject or exempt).
200 € / 4 = 50 € the cost of the night per person
2) the tax is calculated on the cost of the recalculated overnight stay.
4% of € 50 = € 2
As € 2> € 1,40, the rate to be applied is the ceiling rate of € 1,40 per night and per person
3) Each taxable person pays the tax.
For 4 subject persons: the collected tourist tax will be (1,40 € x 4) = 5,60 € per night for the group
For a couple with 2 minor children: the tax collected will be (1,40 € x 2) = 2,80 € per night for the group

Arbitrary assessment

In the event of failure to declare, absence or delay in payment of the tax collected, the executive of the authority addresses to the accommodation owners, the hoteliers, the owners, the intermediaries a formal notice by registered letter with request for opinion reception. In the absence of regularization within the period of thirty days following the notification of this formal notice, a reasoned notice of automatic taxation is communicated to the defaulting declarant at least thirty days before the collection of the taxation.

Collection and transfer

- The tourist tax is collected from January 1 to December 31
- You must show it separately on your invoice to your customers
- You keep the sums collected. They enter your accounts on a so-called "third party" account. This account is closed when the tourist tax is paid back.
- You can declare monthly or annually by going to the platform www.3douest / sundgau.fr
- Your declaration is checked and your figures transmitted to the Treasury
- He will contact you to ask you to make the payment
- The tax must be paid back at the latest 20 days after the end of the collection period.
- When the collection is made by an intermediary payment platform, it is this which takes care of the declaration and the repayment once a year

Contacts and requests for information

For any additional information, problem of understanding, interpretation, use of the online declaration platform contact us:


Sundgau Tourist Office, South Alsace
30 rue Charles de Gaulle
68130 ALTKIRCH
Tel: 03 89 40 02 90
Email: info@sundgau-sudalsace.fr
Access to your personal space on the tourist tax declaration platform:
https://taxe.3douest.com/sundgau

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