Tourist tax

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The tourist tax is a municipal tax that can be levied in tourist communities . In contrast to the local tax , it is not levied on overnight guests but by companies that gain economic benefits from tourism. The basis for this is a tourism contribution statute of the municipality based on the municipal tax law . Like the local tax, the tourist tax is used to promote tourism in the community.


The tourist tax may only be levied if the average number of overnight stays by tourists is seven times the number of residents. Only then can it be assumed that tourism will provide particular economic benefits.

Contribution obligation

Self-employed, natural and legal persons who gain certain advantages from tourism for a certain period of time are liable to pay tourism contributions . This benefit, which is different for each person liable, is used as a contribution standard. This can be a direct as well as an indirect benefit. The profit that is subject to income or corporate income and / or the taxable turnover can be used to determine the benefit. Problems can arise when a non-profit public corporation, e.g. B. operates a rehab clinic. In this case, a certain return on sales is assumed based on an estimate . Other tourist communities, e.g. B. Bad Laer, use the number of employees or, in the case of accommodation establishments, the number of beds as a contribution measure.


The aim of the tourism contribution is to pass on the costs of certain municipal expenses to the group of people who can also benefit from tourism and is therefore a not insignificant source of municipal income for tourist communities. Without this income, municipal activities to promote tourism would not be possible in many municipalities.

Example: As examples of expenditures for tourism, the urban advertising measures as well as the measures to improve and beautify the townscape, but also the implementation of various events can be named.