Question 4666 — taxes and duties

Summary

The tourist tax is an instrument serving municipalities and public intermunicipal cooperation establishments in order to have the financial means to improve the reception of tourists and thus increase attendance and local activity. The introduction of a specific reduction for rural areas does not seem necessary because the municipality or the public establishment of intermunicipal cooperation already has latitude important to adjust the amount of the tax (from 30 to 90 euro cents for a two-star hotel or equivalent for example). In addition, if the existence of this tax appears to be an obstacle to the development of tourism, the municipal council or the deliberative body of a public intermunicipal cooperation establishment is able to reverse, by deliberation, the collection of the tourist tax, which is optional.

Machine translation from French. The official text remains authoritative.

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