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Municipalities or groups of municipalities with tourism jurisdiction collect tourist tax on their territory. The proceeds from the tourist tax are allocated to actions that encourage tourist visits to the area.

The tourist tax has existed since 1910 in France. She is :

• Paid by tourists hosted for a fee
• Collected by accommodation providers or online booking platforms
• Declared and paid by the accommodation provider or the online booking platform
• Not subject to VAT
• Managed by a local authority

Since 2019, the Sundgau and Sud Alsace Largue communities of municipalities have exercised tourism jurisdiction in place of the Sundgau municipalities. In this context, they manage, collect and collect the tourist tax. The result of the collection is used to finance actions aimed at increasing the tourist attractiveness of Sundgau.

The Sundgau Intercommunity Tourist Office implements the promotion of tourism and ensures the coordination of the various organizations and companies participating in the tourist development of the territory of the two Communities of Municipalities.

WHO HAS TO PAY THE TOURIST TAX?

• Any person who stays on the territory of the municipality, without being domiciled there or without having a residence there taxable 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 the following accommodation: Palaces, hotels, tourist residences, furnished tourist accommodation, holiday villages, guest rooms, collective inns, campsites and caravan sites, pitches in motorhome areas and tourist car parks per 24 hours as well as any other outdoor accommodation, marinas, accommodation without classification or awaiting classification (except listed above)

CONDITIONS OF EXEMPTION IN ACCORDANCE WITH ARTICLE L.2333-31 OF THE CGCT

• Minors
• Holders of a seasonal work contract employed in the community of communes of Sundgau or in the community of communes Sud Alsace Largue
• People benefiting from emergency accommodation or temporary rehousing
• 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
• The law requires from 1^er January 2019, all platforms that are payment intermediaries for non-professional rental companies on the internet, to collect the tourist tax and donate the proceeds to the community

TOURIST TAX COLLECTION PERIOD

The collection period is annual, from 1^er January to December 31.

WHAT RATE TO APPLY IN YOUR ACCOMMODATION?

By deliberations dated September 27, 2018 (Community of communes Sundgau) and November 29, 2018 (Community of communes Sud Alsace Largue), the conditions of application of the tourist tax were defined.

The Communities of Communes Sundgau and Sud Alsace Largue deliberated respectively on June 15, 2023 for updated pricing applicable from June 1^er January 2024.

Law No. 2017-1775 of December 28, 2017 on amending finances for 2017 modified the pricing principles for collecting the tourist tax from January 1, 2019. In particular the ceiling rate applicable for pitches in camping areas coaches and tourist parking lots per 24-hour period has been modified. On the other hand, the legislator has isolated unclassified or unclassified accommodation from the price list, imposing on them a tax rate set by the Sundgau and Sud Alsace Largue communities of communes.

The Haut-Rhin Departmental Council, by deliberation dated October 12, 2012, established an additional tax of 10% to the tourist tax. In this context, and in accordance with the provisions of article L.3333-1 of the CGCT, the additional tax is recovered by the communities of communes Sundgau and Sud Alsace Largue on behalf of the Department under the same conditions as the community tax to which she adds. Its amount is calculated based on actual attendance at the establishments concerned.

By deliberation of February 15, 2021, the European Community of Alsace validated the maintenance of the additional tax of 10% to the tourist tax.

The amount of tax owed by each tourist is equal to the rate applicable to them according to the class of accommodation in which they reside (See table below), multiplied by the number of nights corresponding to the duration of their stay. stay. The tax is thus collected per person and per night of stay.

For accommodation awaiting classification or without classification, the applicable rate is between 1% and 5% of the cost excluding tax per person and per night within the limit of the highest ceiling adopted by local authorities.

For the Communities of Communes Sundgau and Sud Alsace Largue, the amount of tax for accommodation awaiting classification or without classification is capped at €3,64 and the applicable rate is 5% (excluding additional departmental tax of 10%) .

Examples:

Case n ° 1:

4 people stay in unclassified accommodation in the Communities of Communes Sundgau/Sud Alsace Largue with a rent set at €115 excluding VAT

The rate to be adopted is 5% and the applicable ceiling is €3,64 (excluding additional tax)

1) The overnight stay is reduced to the cost per person (whether these people are subject or exempt). 115 €/4 = 28,75 € (cost of the night per person)

2) the tax is calculated on the cost of the night and recalculated with an applicable ceiling of €3,64

€28,75 x 5% = €1,437 (Rounded to €1,44)

The tax is €1,44 because it is lower than the applicable ceiling of €3,64.

TOTAL AMOUNT of tax per person and per night = €1,44 + €0,14 additional tax (10%) for a total amount of €1,58 

3) Each taxable person pays the tax.

--> If all 4 people are subject (Adults), the tax of €1,58 per person is multiplied by 4

--> For a couple with 2 minor children (non-taxable), the tax of €1,58 per person is multiplied by 2

Case n ° 2:

4 people stay in unclassified accommodation in the Communautés de Communes Sundgau/Sud Alsace Largue with a rent set at €330 excluding VAT

The rate to be adopted is 5% and the applicable ceiling is €3,64 (excluding additional tax)

1) The night is reduced to the cost per person (whether these persons are subject or exempt).

€330 / 4 = €82,50 (cost of the night per person)

2) the tax is calculated on the cost of the recalculated night with an applicable ceiling of €3,64.

€82,50 x 5% = €4,125 (Rounded to €4,13)

The tax is €4,13 capped at €3,64.

TOTAL AMOUNT of tax per person and per night = €3,64 + €0,36 additional tax (10%) or a total amount of €4 

3) Each taxable person pays the tax.

--> If all 4 people are subject (Adults), the tax of €4 per person is multiplied by 4

--> For a couple with 2 minor children (non-taxable), the tax of €4 per person is multiplied by 2

A calculation simulator is available to you on the website: www.collectivites-locales.gouv.fr (Section: Local finances > Local taxation > Local indirect taxation > Tourist tax).

COLLECTION AND PAYMENT

• The tourist tax is collected from 1^er January to December 31
• You make it appear distinctly 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 declare online monthly or annually by going to the platform www.3douest / sundgau.fr  
• Your declaration is checked and your figures sent to the Public Treasury
• He will contact you to ask you to make the payment
• Repayment of the tax must be made upon receipt of notice of the amounts to be paid.
• Intermediary payment platforms (Type Gîte de France, booking, etc.) collect and declare the tax on behalf of accommodation providers and remit it to the Communities of Municipalities via the DGFIP. The host must however declare on the declaration software (3dOuest) that it goes through a Third Party Collector

ARBITRARY ASSESSMENT

EIn the event of failure to declare, absence or late payment of the tax collected, the executive of the community sends accommodation providers, hoteliers, owners and intermediaries 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 reasoned notice of taxation is sent to the defaulting declarant at least thirty days before the collection of the tax.

INFORMATION FOR TOURISTS AND DISPLAY OBLIGATION

The accommodation provider is required to display the tourist tax rates applicable in the territory (model attached).

CONTACTS AND REQUESTS FOR INFORMATION

For any additional information, problem of understanding, interpretation, use of the electronic declaration platform, contact us!

Christine PETITDEMANGE

13 castle street

68130 ALTKIRCH

Phone: 03 89 40 02 90

E-mail: christine.petitdemange@sundgau-sudalsace.fr