What is the tourist tax?
The tourist tax has existed in France since 1910. It was implemented on the territory of the 7 historic municipalities of the Public Establishment for Intermunicipal Cooperation of Saint-Quentin-en-Yvelines (Voisins-le-Bretonneux, Montigny-le- Bretonneux, Trappes, Magny-les-Hameaux, La Verrière, Guyancourt, Élancourt) since May 1, 2012.
The extension of the intermunicipal perimeter to the municipalities of Plaisir, Les Clayes-sous-Bois, Villepreux, Coignières and Maurepas, since January 1, 2016 has led Saint-Quentin-en-Yvelines to introduce the tourist tax throughout the territory. . Thus, the landlords of the 5 new communes of the intercommunality are subject to the tourist tax since January 1, 2017 with a tariff identical to that introduced in 2012.
It is paid by tourist customers staying in commercial accommodation (price per adult and per night). It is paid directly to the landlord, hotelier or owner, who transfers it to Saint-Quentin-en-Yvelines.
The rate applied varies according to the type of accommodation and its standing.
What is the tourist tax used for?
Revenue from the tourist tax, in accordance with the law, is exclusively allocated to expenditure intended to promote and develop the tourist offer on the territory of Saint-Quentin, in particular through business tourism and tourism. e-tourism.
Who should pay it?
In accordance with article L. 2333-29 of the General Code of Territorial Communities (CGCT), this tax is paid by persons lodged against payment, who are not domiciled in the territory of Saint-Quentin-en-Yvelines and who do not own a residence for which they are liable for housing tax.
Who should collect it?
You operate accommodation in Saint-Quentin-en-Yvelines offered for short-term tourist rental, your activity is subject to the collection and declaration of tourist tax, whether you are:
- professional: hotel, residence, furnished accommodation, bed and breakfast, camping, etc.,
- private individual renting all or part of your personal home, the subjection to the tourist tax applies from the 1st day of rental.
Since the law of December 29, 2014, online platforms that provide a rental, reservation or connection service with the customer have the possibility of collecting and declaring the tourist tax on behalf of the owners, subject to to have been authorized to do so. Otherwise, the owners remain subject to the obligation to collect and declare the tourist tax.
References: articles L2333-33 and L.2333-34 of the General Code of Territorial Communities
The tourist tax is collected by all accommodation providers from January 1 to December 31. You must show it on your customers’ invoices. You keep the sums collected until the date of repayment. If necessary, they enter a so-called “transit” account in your accounts.
The account is settled when the tourist tax is paid to Saint-Quentin-en-Yvelines.
It must be paid by the guest to the host, before the end of the stay, including when payment for the stay is deferred.
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Tourist tax in SQY SQY