GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma
GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma
Dipartimento Risorse Economiche Contents 1. Accommodation facilities required to apply the tourist accommodation tax 2. Amount of the tourist accommodation tax 3. Categories of visitors exempt from paying the tax 4. The reductions 5. The notification and payment obligations 6. Actions to take should the visitor refuse to make payment 7. Refund procedures for amounts unduly paid References - Regulation approved by way of Council Resolution no. 38 on 22 December 2010 - Regulation amended by way of Council Resolution no. 53 of 11 July 2011 - Circular issued by the Financial Resources Department on 21 December 2011 - Council Resolution no. 67 of 28/29 July 2010
Guida al contributo di soggiorno 1. Accommodation facilities required to apply the tourist accommodation tax The tourist accommodation tax is to be paid by the visitor and is to be applied by the following accommodation facilities • Hotels • Bed and Breakfasts (B&B) • Holiday homes • Holiday apartments • Rented rooms • Apartment-hotels (RTA) • Camping grounds • Farmhouse accommodation • Areas equipped for temporary stops (i.e. Caravan parks) The tax need not be applied by youth hostels or by any facilities located in the locality of Polline e Martignano
- Page 1 and 2: Dipartimento Risorse Economiche GUI
- Page 3: Guida al contributo di soggiorno ME
- Page 7 and 8: Guida al contributo di soggiorno 3.
- Page 9 and 10: Guida al contributo di soggiorno Th
- Page 11 and 12: Guida al contributo di soggiorno Pa
- Page 13 and 14: Guida al contributo di soggiorno 7.
Guida al contributo <strong>di</strong> soggiorno<br />
1. Accommodation facilities required to<br />
apply the tourist accommodation tax<br />
The tourist accommodation tax is to be paid<br />
by the visitor and is to be applied by the<br />
following accommodation facilities<br />
• Hotels<br />
• Bed and Breakfasts (B&B)<br />
• Holiday homes<br />
• Holiday apartments<br />
• Rented rooms<br />
• Apartment-hotels (RTA)<br />
• Camping grounds<br />
• Farmhouse accommodation<br />
• Areas equipped for temporary stops (i.e.<br />
Caravan parks)<br />
The tax need not be applied by youth hostels or by<br />
any facilities located in the locality of Polline e<br />
Martignano
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