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Tourist tax

Do you own accommodation? Find on this page various information that concerns you.

A practical page for hosts

The tourist tax was instituted in France by the law of April 13, 1910 to contribute to local tourist development.

In this context, the Community of Communes of Aspres has deliberated to set up the tourist tax from January 1, 2011. The deliberation of the Community of Communes indicates, in accordance with the law, that the product of the tourist tax is fully paid to the Aspres-Thuir Intercommunal Tourist Office for welcoming and promoting tourism in the area. the collection of the tourist tax is compulsory in all tourist accommodation.

For accommodation in the community of Communes of Aspres from 1 January 2020, the tourist tax is collected in real terms for all types of accommodation.

If you own tourist accommodation, you must collect the tourist tax. Find below the practical tourist tax guide, as well as all the documents necessary to draw up your declaration.

For more information, the legal texts governing the tourist tax are listed in: The General Code of Territorial Communities: L2333-26 to L2333-40; R2333-43 to R2333-64; D2333-45 The Tourism Code: L422-3 to 422-5

1. IS THE DECLARATION IN TOWN HALL OF A TOURIST ACCOMMODATION COMPULSORY ?

Yes, the declaration in town hall is obligatory. The landlord must provide, using a Cerfa 14004*02 form for furnished tourist accommodation and Cerfa 13566*02 for bed and breakfasts, the details of the accommodation offered for seasonal rental, i.e. the address, the capacity, the forecast rental periods, etc.

Upon receipt of this form, the town hall will send back the declaration receipt which must be sent to the Tourist Office, which will send you all the documentation necessary for the declaration of the tourist tax.

Download Cerfa 14004*02 – Furnished tourism declaration

Download Cerfa 13566*02–Bed & Breakfast Declaration

2. WHAT IF IT IS A PRIMARY RESIDENCE ?

Definition :

“The principal residence is understood as the dwelling occupied at least eight months per year, except for professional obligation, health reason or case of force majeure, either by the lessee or his spouse, or by a dependent within the meaning of the Code of the construction and housing. »

Please note: The rental period for a main residence is therefore possible but it must be less than 4 months in the year.

Yes, the declaration in town hall is obligatory.

Tourism Code Articles L324-1-1 :

“Anyone who offers furnished tourist accommodation for rental must have made a prior declaration to the mayor of the municipality where the furnished accommodation is located.

This prior declaration is not mandatory when the premises for residential use constitute the main residence of the lessor within the meaning of Article 2 of Law No. 89-462 of July 6, 1989 to improve rental relations and amending of Law No. 86-1290 of December 23, 1986.”

General Code of Local Authorities Article R2333-51 :

“People who rent during the collection period defined in Article L. 2333-28, all or part of their personal home to any subject person defined in Article L. 2333-29 make the declaration to the town hall within fifteen days of the start of the rental.

The declaration is drawn up in duplicate. The date of receipt at the town hall is marked on the copy returned to the declarant. »

Although it is not mandatory to make this declaration prior to the rental period (cf. Tourism Code), it must nevertheless be made within fifteen days of the start of the rental (cf. CGCT article).

3. WHAT ARE THE PENALTIES INCURRED IF I DO NOT DECLARE MY ACTIVITY AT THE TOWN HALL ?

The Tourist Tax system being real, it is based on the declarative mode, our collaboration is based on trust. However, article L.2333-38 provides that in the event of non-declaration, absence or late payment of the tax collected, the City may implement an official taxation procedure.

If the commercial activity is well confirmed and justified, the accommodation provider must comply with the regulations.

The Aspres services work throughout the year to keep the database of tourist accommodation providers and seasonal accommodation offered in the town up to date.

The agents commissioned by the City, can ask the landlord for the communication of documents and accounting documents allowing to verify the sincerity of the register of the host (articles R2333-50 and R2333-55 of the General Code of Territorial Communities). If a difference is found between the declaration made and the accounting documents, an adjustment will then be requested.

4. WHAT IS THE DIFFERENCE BETWEEN A CLASSIFICATION AND A LABELING ?

It is the national organization ATOUT FRANCE which issues the classifications of tourist accommodation (from 1 to 5 stars) at the request of the host. The classification is a paid act, the Intercommunal Tourist Office Aspres-Thuir can inform you about the procedure to follow.

Please note: Bed and breakfasts are excluded from star rating.

The label is awarded to it by private organizations such as “Gîtes de France”, “Clévacances” “Fleurs de soleil” etc. for furnished tourist accommodation and bed and breakfasts. Accommodation is rated according to precise specifications (example: 1 to 5 Keys for Clés Vacances, 1 to 5 ears of corn for Gîte de France). In return, the label promotes accommodation on its various communication tools. This approach is also chargeable.

5. HOW TO DECLARE AND PAY THE TOURIST TAX ?

The tourist tax is collected from January 1 to December 31

The collection of the tourist tax on the Community of Communes of Aspres is periodic, the dates being fixed as follows:

Period 1 from January 1 to June 30 – Payment deadline July 15
Period 2 from July 1 to October 31 – Payment deadline November 15
Period 3 from November 1 to December 31 – Payment deadline January 15 N+1

The tourist tax is collected in real terms, i.e. calculated on the number of people and nights observed.

As a reminder, the hosts will be informed by e-mail and/or by post of the repayment terms.

 

Accommodation providers, hoteliers, owners or intermediaries, whether classified or not, and intermediaries must spontaneously and under their responsibility, pay the tourist tax back to the Public Treasury, before the payment deadline, for this:

The payment will be made out to the order of the Public Treasury.
Provide the Tourist Office with a » Tourist Tax Summary Statement which must not contain any information relating to the civil status of persons subject to the Tourist Tax) and which has been established for the period of collection or make its declaration online when possible.
The tax collector will provide the declarant with a receipt attesting to the payment of the tourist tax.

If the terms of payment were not respected, the automatic recovery procedure will be put in place by the Community of Communes and the Public Treasury at the expense of the landlord.

6. WHAT INFORMATION SHOULD BE PROVIDED TO TOURISTS ?

The price list must be displayed and visible in all tourist accommodation.

You can indicate the amount of tourist tax applied per night on your website.

7. DOES THE TOURIST TAX HAVE TO BE INDICATED IN THE RENTAL AGREEMENTS ?

It is desirable. This allows tourists to be informed of all the costs of the stay which they will have to pay.

8. DO I HAVE TO APPEAR TOURIST TAX IN THE DECLARATION OF MY INCOME ?

Vacation rental rents must be declared to the tax department, as they constitute additional income.

The tourist tax should not be accounted for, because it is paid in full to the municipality. The landlord is only an intermediary in the collection of the tax between the City and the tourist.

9. WHAT HAPPENS IF I STOP MY ACTIVITY ?

In the event of cessation of activity (permanent cessation, annual rental, provision of the family, sale, etc.), the declarant must inform the Town Hall where the accommodation is located through the Tourist Office Intercommunal by filling in the model attached in the appendix.

“Certificate on honor of cessation of activity”.

Document à télécharger

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