La tourist tax is established on the territory. The municipality of Bormes the Mimosas has opted for the tax regime of this in real terms. It applies to all types of taxable accommodation. The proceeds from the collection of this tax are allocated to expenses intended to promote tourist attendance in the municipality or to expenses relating to actions to protect and manage natural areas for tourist purposes.
Registration number
As owner you must register on the platform declaloc.fr to obtain a registration number.
What is the collection period for the tourist tax?
The tourist tax collection period is from January 01 to December 31.
Who pays the tourist tax?
La real tourist tax must be perceived on the people accommodated à pecuniary and who are non-exempt taxable persons.
People staying for a fee
These are the people who pay to occupy the accommodation. Occupants of accommodation may stay for a fee or free of charge. Example: A tourist family from a country of the European Union composed of 2 adults and an infant stays in a hotel that does not charge for children. We have 3 occupantsIncluding 2 stay for a fee (adults) and 1 free stay. The 3 occupants are subject to tax, but one of them, the infant, is exempt (minor).
Who are subject
According to the terms of theArticle L. 2333-29 of the CGCThave tourist tax is established on persons who are not domiciled in the municipality. As of January 1, 2020, there is no longer any reference to the housing tax and any person not domiciled in the territory from municipality where he stays is therefore subject to tourist tax. Therefore :
- A no one who is only resident without being domiciled is good subject to the tourist tax
- A no one who is not not domiciled in the municipality but which has a second home is good subject to the tourist tax
And not exempt
The cases of exemption (in reality) from the tourist tax do not take into consideration the reasons or the duration of the stay. They are:
- Minors
- Holders of a seasonal employment contract employed in the territory of the community
- People benefiting from emergency accommodation or temporary rehousing
- They do not take into consideration the reasons or length of stay.
Will people occupying the accommodation on a monthly basis have to pay the tax?
If the accommodation is occupied on a monthly basis with a seasonal rental contract, then the tourist tax is applicable and it is necessary to determine whether the occupant is indeed liable and not exempt.
Rates and method of calculating the tax
Rates applicable as of 01/01/2023
Additional taxes
An additional tax of 10% to the tourist tax was instituted by deliberation for the benefit of the Departmental Council of Var. The additional tax for the benefit of the Société de la Ligne Nouvelle Provence Côte d'Azur applies in all municipalities located in Bouches-du-Rhône, Var and Alpes-Maritimes where a real or flat-rate tourist tax has been instituted. It increases the rates set by deliberation by 34% and is added to the additional departmental tax.
The additional tax is established and collected according to the same terms as the actual tourist tax to which it is added. It is collected in the territory where it applies by the municipalities and public inter-municipal cooperation establishments which collect the tax and pay it to the beneficiaries. The fixed rates of the tax indicated below include the additional taxes.
Fixed rates
The tourist tax is collected on the basis of a fixed rate for classified accommodations.
Proportional tariffs
The tourist tax is collected on the basis of a variable rate (%) for accommodations unclassified. THE the amount from tourist tax to levy with the occupants of the accommodation who are subject and not exempt corresponds to product of the number of nights conducted by this variable rate who is according to of :
- Price accommodation
- Number of occupants
- Fixed percentage by deliberation
To help you in the calculation use the calculator Which allows you to determine the rate proportional tax, the latter is automatically increased possible additional taxes applicable.
