What is it for?
The product of tourist tax (taxe de séjour) is allocated to the development of tourism.
It is collected by hotels or owners who then transfer to the city in which they are located, provided that the latter is recognized "tourist town" or "resort". The city will then be able to fund, for example, the production of a promotional brochure, tourist activities and the modernization of tourist spaces (museum, castle, etc.). But it can also be used to cover for the additional costs linked to the presence of tourists such as infrastructure and beach maintenance, seasonal workforce, etc.
Local authorities can decide to calculate the tax based on the total capacity of the accommodation or on the actual booked rooms.
This tax is to be paid by clients at check-out in a hotel, in a campsite, etc. It is not generally included in the reservation quote but is announced in the terms.
There are a few exceptions: minors and children staying in holiday resort camps are not charged.
Note that it is mandatory for accommodation owners to display the tax price.
Accommodation affected by the tourist tax are:
- tourist hotel,
- tourist home (« résidence de tourisme »),
- furnished accommodation (cottage, guest house, group house, etc.),
- Holiday village,
- Outdoor accommodation (camping, RVs, light accommodation, etc.),
- Another form of tourist accommodation.
Recently, the French legislation has evolved with the 2015 Loi Finance: until now, the tax was capped at 1.50 euros per night. This ceiling was raised and now depends on each type of accommodation.
The reform will also affect online platforms distributing accommodation options owned by individuals that offer their properties for rent for short periods.
In addition, starting in 2016, tax thresholds and ceilings will automatically be adjusted annually following the household spending index for the same year.
Source : service-public.fr