The sojourn tax (or sojourn tax) is the tax imposed on people who stay in hotel or non-hotel accommodation facilities in certain Italian cities classified as tourist resorts or cities of art.
The tourist tax is different from municipality to municipality both in costs and in the methods of application. In fact, the methods of application of the tax vary and range from the payment of a fixed amount to a variable amount.
The ABC on the Tourist Tax
The Tourist Tax was introduced in 2011 and allowed Italian Municipalities with a high tourist turnout, the right to be able to apply a tax to those tourists who go to stay in hotels, hotels, bed and breakfasts and campsites territorially present In the town hall.
It is important to know that:
- The guest pays the tax to the structure that acts as a substitute tax, the hotelier will then have to pay the collected amounts as a tourist tax to the municipality;
- The rates applied vary from town to town depending on the resolution of the city council;
- The tax is determined per person and per night;
- Each municipality can also decide independently the number of nights for which the tourist must pay the tax;
- The tax provides for exemptions based on age and other characteristics that vary from area to area;
- The amount of the tax varies according to the type of structure.
As already explained, the rates to be applied for the tourist tax vary according to the municipalities, as well as the amounts.
For example Luigi Verdi decides to stay in Rome in a 3-star hotel for 3 nights. The price of the tax for 3-star hotels is € 4.00 per day, consequently at the end of his stay Luigi Verdi will have to pay € 12.00.
Unlike the case in which Luigi Verdi decided to always stay in Milan for 3 nights in a 4-star hotel, where the tax reaches € 5.00 per day for a total of € 15.00.
How is the tourist tax managed?
First of all, the hotelier must inform the customer at the time of check-in of the application of the tourist tax, specifying the application rules, the amounts and describing which are any cases that allow exemptions to be obtained.
Subsequently, the manager has the obligation to declare in the period of time established by the municipality (it can be monthly as bimonthly) the number of customers who have stayed at the structure specifying the number of nights, and any exempt subjects, thus going to calculate the amount of tax to be paid.
Some municipalities make a web portal available to hoteliers through which it is possible to report the collected tax amounts monthly.
How to simplify the compilation
There is no need to have software dedicated exclusively and exclusively to the management of the tourist tax, it is in fact sufficient (and highly recommended) to have a hotel management software (PMS) that allows you to:
- manage the calculation of the tax;
- specify multiple age groups with the relative amount of the tax;
- configure exemptions;
- specify reductions;
The hotel management software must make available to the operator a clear and detailed report that allows the exact amount of tourist tax that has been collected to be communicated, thus avoiding errors.
How to manage the tourist tax which varies according to the season
Many municipalities provide for the application of the tax limited to the period of the tourist season, others apply it but differently according to the period of the year.
Some municipalities apply a different tax based on seasonality, for example from 1 January to 30 June they require a certain amount and from 1 July to 31 December another. Other municipalities instead indicate months in which the tax is reduced by 50%.
Some cities that apply a seasonal tax are:
Manage the tax with Slope
The Slope management software allows you to manage the tourist tax in a seasonal way, going to configure different price brackets depending on the day of the year, thus avoiding making mistakes and facing penalties.