Paragraph 2: Basis, rates and exemptions for tourist tax.

The tourist tax is levied on people who are not domiciled in the commune.

The rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay. This rate is set by deliberation of the municipal council taken before 1st July of the year to be applicable from the following year. Where applicable, the resolution sets the start and end dates of the collection periods within the year. The tourist tax rate is set in accordance with…

The following are exempt from the tourist tax: 1° Minors; 2° Holders of a seasonal employment contract employed in the municipality; 3° Persons benefiting from emergency accommodation or temporary rehousing; 4° Persons occupying premises where the rent is less than an amount determined by the municipal council. .