Question 13303 — taxes and duties

Summary

Mr. Didier Le Gac draws the attention of the Minister of the Economy and Finance to the consequences of the modifications induced by law no. 2017-1837 of December 30, 2017 on finance for 2018, which introduced a tourist tax at the “percentage of the nightly rate” for all unclassified accommodation. Alerted to this subject by the Presqu'île de Crozon and Aulne maritime community of communes, it was previously pointed out to it that the introduction of the same price category for hotels and furnished accommodation with identical classification had previously already led to a sharp increase in prices for furnished accommodation. However, if the objective of the new “percentage of the nightly rate” system, voted in the 2018 budget, is laudable in that it encourages the classification of unclassified accommodation, its implementation turns out to be very complex. Indeed, if the accommodation rate is charged at per week, the tourist tax “as a percentage of the nightly rate” varies depending on the season and the weekly rate, the number of people present each night, the number of nights actually spent and finally the number of adults subject to this tax. In addition, the price varies greatly depending on the group of furnished accommodation customers, it becomes even more difficult for communities to anticipate the amounts collected and to prepare their budget. This is why he wishes to alert him to the difficulties encountered by rental companies and municipalities, municipalities which risk experiencing a significant drop in tourist tax revenue and asks him to let him know what measure he intends to take to simplify this system.

Machine translation from French. The official text remains authoritative.

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