In accordance with the law (cf. French Tourism Code), tourist tax proceeds are allocated to the budget of the Tourist Office, established as a private enterprise (EPIC). More specifically, it allows the Tourist Office to:
– Provide better funding for the development of local tourism.
– Expand activity in areas such as promoting tourism, hospitality, marketing initiatives, etc.
The purpose of all these measures is to enhance tourism in the area.
Tourist tax is paid by anyone who does not reside in the commune and pays to stay with a host, a property owner or any other intermediary; the tax is due at the time of paying for the accommodation.
It is therefore cost-neutral for hosts, who simply add the tax amount to their bills and periodically return this amount to the commune.
The tourist tax is therefore paid by tourists, not residents.
– Minors (under 18 years old)
– Those employed in the community under a seasonal employment contract,
– People given emergency shelter or undergoing temporary relocation
The host must:
– Collect it from tourists from January 1st to December 31st
– Keep an up-to-date landlord’s register (or any computerised equivalent)
– Every month, before the 15th, enter the total number of nights the accommodation has been rented over the previous month.
Repayment of the tax shall be made:
– On a monthly basis for commercial accommodation (campsites, hotels, tourist residences)
– On a yearly basis for non-commercial accommodation (bed and breakfast and holiday rentals)
As of January 1st, 2019, the tourist tax is being collected by the digital operators that act payment intermediaries on behalf of non-commercial renters, in cases where these operators either provide a booking service for accommodation rentals or put people in contact for that purpose.
Consult your operator’s invoice to check whether the tourist tax has been collected.
If it hasn’t, you must collect this tax yourself and return it to the collective.
The digital operators are responsible for transferring the due yearly amount of income from your seasonal rentals to the tax centre.
You receive a 71% reduction on these declared amounts if your accommodation is rated.
As of 2018, there is a digital platform available for hosts to declare their tourist tax online.
This platform not only provides tools to calculate and declare your tax, but also maintains a constant watch on legal matters in order to keep hosts informed about any changes in the law.
Additionally, it serves as a database where hosts can access the landlords’ guide and the tax rates for the current year, along with the deliberations specific to the Grimaud commune.