GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

Dipartimento Risorse Economiche
6. Actions to take should the visitor
refuse to make payment
Any person, other than those covered by the
exemptions, who refuses to pay the accommodation
tax must provide the manager of the facility with a
statement in lieu of affidavit, indicating the reasons
for the non-payment of the tax.
In cases of non-payment of the tax by the visitor or
their refusal to sign the statement of refusal, the
facility must set out the details of the visitor in the
appropriate field in the quarterly on-line
communication, to permit the activation of the
compulsory recovery procedure of the uncollected
amount.
The Authorities can have the managers of the
facilities respond to questionnaires and can invite
managers and visitors to show or send information
and documents