There is a tourist tax in place in the area of Bormes les Mimosas. The municipality has adopted the actual tax system, which applies to all types of taxable accommodations. The funds collected through this tax are dedicated to supporting initiatives that encourage tourism in the commune and contribute to the protection and management of natural areas for tourism purposes.
The registration number
As an owner, you must register on the declaloc.fr platform to obtain a registration number.
When is the tourist tax levied?
The tourist tax collection period runs from January 1 to December 31 of each year.
Who pays tourist tax?
The taxe de séjour, or tourist tax, must be collected from individuals who stay for a fee and are liable for the tax unless they are exempt.
Persons staying for consideration refers to individuals who pay to occupy accommodations. Occupants may either stay for payment or free of charge. For example, if a tourist family from a European Union country consisting of two adults and an infant stays in a hotel that does not charge for children, there are three occupants in total. Out of these three occupants, two (the adults) stay for a fee, and one (the infant) stays free of charge. In this scenario, the two adults are taxable, while the infant is exempt from the tax due to being a minor.
According to Article L. 2333-29 of the CGCT, the taxe de séjour is levied on individuals who are not domiciled in the commune. As of January 1, 2020, the reference to taxe d’habitation no longer applies, and anyone not domiciled in the commune where they are staying is subject to the taxe de séjour. This includes individuals who are only residents but not domiciled in the commune, as well as those who have a secondary residence in the commune.
Certain cases are exempt from the tourist tax, and the exemption is not based on the reasons or duration of the stay. The following are exempt:
- Minors
- Holders of seasonal employment contracts employed on local authority territory
- Persons benefiting from emergency accommodation or temporary rehousing
Will monthly occupants have to pay the tax?
Even if accommodations are occupied on a monthly basis under a seasonal rental contract, the tourist tax is applicable. It is necessary to determine whether the occupant is liable to pay the tax and is not exempt.
Rates and tax calculation method
Rates applicable as of 01/01/2023
Additional taxes
The rates for the tourist tax are established based on fixed rates for classified accommodations and variable rates (%) for unclassified accommodations. Additional taxes have been introduced, such as an 10 % additional tax for the benefit of the Conseil Départemental du Var. This additional tax applies in all municipalities where a real or flat-rate tourist tax has been implemented in the Bouches-du-Rhône, Var, and Alpes-Maritimes departments. It increases the rates set by deliberation by 34% and is added to the departmental additional tax.
The additional tax is collected along with the actual tourist tax and follows the same collection procedures. It is collected by the communes and public establishments for inter-communal cooperation, who then pass it on to the beneficiaries. The fixed rates for tourist tax already include the additional taxes.
Fixed rates
Tourist tax is collected on the basis of a fixed rate for classified accommodation.
Proportional rates
Tourist tax is collected on the basis of a variable rate (%) for unclassified accommodation. The amount of taxe de séjour to be collected from occupants of the accommodation who are liable for tax and not exempt corresponds to the product of the number of nights spent by this variable rate, which is a function of the :
- Price of accommodation
- Number of occupants
- Percentage set by deliberation
You can use the provided calculator to determine the proportional tax rate, which is automatically adjusted based on any applicable additional taxes.
