Question 20803 — local taxes

Summary

Mr. Bertrand Bouyx draws the attention of the Minister of Action and Public Accounts to the difficulties in collecting the tourist tax. If the reform aimed at subjecting digital platforms such as AirBnB has made it possible, since January 1, 2019, to put an end to the unfair situation according to which these accommodation platforms were not liable for this tax even though they constitute an essential player in the sector tourism, its terms of application remain unclear. Indeed, by law, all booking platforms with online payment must ensure the collection of this tax from professional hosts. However, to date, there is no list specifically listing the affected platforms. Hundreds around the world are in theory affected, the vast majority paying little attention to their obligations with regard to French legislation. Some hosts also stop collecting and do so in good faith. Thus, there is a serious risk that the collection of the tax will encounter significant difficulties or even that it will not be able to take place. Therefore, a source of income for the municipalities is difficult to recover. Indeed ; this tax today constitutes a significant source of income for local actors: in In 2016, the total income from the tourist tax amounted to 364 million euros, distributed between the municipalities (236 million euros), the EPCI (109 million euros) and the departments (19 million euros), thus making it possible to invest in the development of tourism and the development of the territories. It therefore appears important that the tax obligations and those responsible be specified in order to clarify the situation and increase accountability. the actors. Also, he would like to know if measures will be taken by the Government aimed at further constraining platforms with regard to compliance with their tax obligations.

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