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The tourist tax
Collected by the municipalities or groups of municipalities with tourism competence, the tourist tax is paid by the tourist lodged, as
expensive, on their territory. The proceeds of the tourist tax must be allocated to actions which promote tourist visits to the sector.
The communities of Sundgau and Sud Alsace Largue municipalities have been exercising tourism competence since 2019 instead 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 landlords and since 2019 by booking platforms
- Paid back 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 taxable residence there with the housing tax.
- The tourist tax is applicable regardless of the nature of the rental for a fee, during the collection period set by the community.
- This concerns people staying in hotels, tourist residences, furnished tourist accommodation, holiday villages, guest rooms, pitches in camper vans and tourist parking lots per 24-hour period, camping and caravanning,
marinas.
Who is exempt from tourist tax?
- Minors
- Holders of a seasonal employment contract 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 accommodate people not domiciled in the municipality
As of January 1, 2019, the law requires all platforms which are payment intermediaries for non-professional rental companies on the internet (eg Airbnb, Booking, Abritel, etc ...), to collect the tourist tax and to pay it back. the product to the community.
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 activities will be taxed proportionally to the cost per person of the night, at the rate of 4% (excluding additional tax) with a ceiling rate of 1.27 € + 10% departmental share = 1.40 €
Examples:
Case n ° 1:
4 people stay in unclassified accommodation for which the rent is set at 80 € / night. The rate adopted is
4% and the ceiling price 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 night per person
2) the tax is calculated on the cost of the night recalculated.
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 people subject to the tax: the tourist tax collected 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 n ° 2:
4 people stay in unclassified accommodation for which the rent 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 persons are subject or exempt).
200 € / 4 = 50 € the cost of the night per person
2) the tax is calculated on the cost of the night recalculated.
4% of 50 € = 2 €
As € 2> € 1,40, the rate to apply is the ceiling rate of € 1,40 per night and per person
3) Each taxable person pays the tax.
For 4 people subject to the tax: the tourist tax collected 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 community sends the landlords, hoteliers, owners, intermediaries a formal notice by registered letter with request for an opinion. reception. In the absence of regularization within the period of thirty days following the notification of this formal notice, a motivated notice of automatic taxation is communicated to the defaulting declarant at least thirty days before the levy is levied.
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 in a so-called "third party" account. This account is settled when the tourist tax is paid.
- You can tele-declare monthly or annually by going to the platform www.3douest / sundgau.fr
- Your declaration is checked and your figures sent to the Public Treasury
- The latter contacts you to ask you to make the payment
- The repayment of the tax must be made no later than 20 days after the end of the collection period.
- When the collection is made by an intermediary payment platform, it is this one which takes care of the declaration and the repayment once a year
Contacts and information requests
For any additional information, problem of understanding, interpretation, use of the online declaration platform, contact us:
Sundgau Tourist Office, South Alsace
13 castle street
68130 ALTKIRCH
Tel: + 03(89) 40 02 90 XNUMX XNUMX
Email: info@sundgau-sudalsace.fr
Access to your personal space on the tourist tax declaration platform:
https://taxe.3douest.com/sundgau
