TOURIST TAX RAPALLO Value and Development to Tourism
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For the year 2019 (from March 1 to October 31) TOURIST TAX RAPALLO value and development to tourism The tourist tax was established based on the provisions of art. 4 of Legislative Decree n. 23 of 03/14/2011 and the new provisions introduced by Legislative Decree n. 50 of 24 April 2017 coordinated with the conver- sion law of 21 June 2017 n. 96. The Municipality of Rapallo with City Council resolution n. 50 of 11/29/2017 approved the regulation for the application of the tourist tax and with City Council resolution n. 464 of 11.31.2017 the relative rates. TAX ASSUMPTION AND TAXABLE PERSONS The mandatory requirement is the stay and overnight stay in any type of accommodation facility present in the Municipality of Rapallo in the period from March 1 to October 31 of each year. Taxable persons are those who stay in accommodation facilities as identified by the Regional Law 32/2014 while those who collect the fee or fee or those who intervene in the payment of the aforementioned fees or considerations are responsible for payment. Accommodation facilities are also those in which the exercise is occasional and / or carried out not in an entrepreneu- rial form and the properties used for short leases as defined by art. 4 of the Legislative Decree 24 April 2017 n. 50. RATES Cod. HOTEL ACCOMMODATION FACILITIES Imposta 00 5-star "luxury" hotels € 4,00 01 5-star hotels € 4,00 02 4-star hotels € 3,00 03 3-star hotels € 2,00 04 2-star hotels € 1,00 05 1-star hotels € 1,00 06 5-star Tourist Hotel Residence € 4,00 07 4-star Tourist Hotel Residence € 3,00 08 3-star Tourist Hotel Residence € 2,00 09 2-star Tourist Hotel Residence € 1,00 10 Widespread hotel € 1,00 NON-HOTEL ACCOMMODATION FACILITIES 11 Holiday house € 1,50 12 Place of renting rooms € 1,50 13 Houses and apartments for holidays € 1,50 14 Bed & breakfast with 3 suns € 1,50 15 Bed & breakfast with 2 suns € 1,50 16 Bed & breakfast with 1 sun € 1,50 17 Buildings used for short term rentals (art. 4 del DL n. 50/2017) € 1,50 OPEN-AIR ACCOMMODATION FACILITIES 18 - 21 Resorts at 4, 3, 2 e 1 stars € 0,50 22 - 25 Rest areas at 4, 3, 2, 1 stars € 0,50 26 - 29 Camping at 4 , 3, 2, 1 stars € 0,50 AGRITOURISM FACILITIES 30 Agritourism facilities € 1,50 The tax is applied per person for each overnight stay UFFICIO TRIBUTI Telephone: 0185.680.1 [email protected] pag. 1 di 2 For the year 2019 (from March 1 to October 31) TOURIST TAX RAPALLO value and development to tourism The Exemptions All members of the registry office of the Municipality of Rapallo or the Municipalities of the Gulf of Tigullio (Portofino. Santa Margherita Ligure, Zoagli, Chiavari, Sestri Levante; A) minors up to the 15th birthday; B) the sick subjected to therapies in health facilities located in the Metropolitan area of Genoa *; C) parents, or delegated carers, who assist minors under the age of 18 * in health facilities located in the Metropolitan City of Genoa for up to two people per patient; D) disabled people who are not self-sufficient, with appropriate medical certification + carer; E) bus drivers and group leaders who provide assistance to groups organized by travel and tourism agencies; F) the members of the state, provincial and local police forces, as well as the national body of the civil defense fire brigade and public assistance that stay for service needs; G) the guests of the Municipality of Rapallo who took part in conferences, events and shows organized by the Municipality itself; H) the participants (Travel Agents, Journalists, Opinion Leaders) to Educational Tour (Fam Trip) invited by the Hotel Facilities to promote the location **; I) the members of companies or agencies specialized in organizing travel and events in finalized inspections and dealing with an expected event **; J) subjects staying in accommodation facilities following measures taken by public authorities to deal with emergency situations resulting from disasters or events of an extraordinary nature and for the purpose of humanitarian relief; K) the employees of the management of the accommodation facility where the work is carried out; L) overnight stays beyond the tenth day; M) for participants groups, meetings, congresses and incentives organized with more than 15 (fifteen) people there is a 50% tax reduction. * subordinated to the presentation to the managers of the accommodation facility of self-certification, certifying the generality of the patient or the patient and the reference period for health services or hospitalization; the accompanying person must also declare, pursuant to Articles 46 and 47 of Legislative Decree no. 445 of 2000 and subsequent amendments, that the stay at the accommodation facility is aimed at health care for the patient. ** The exemptions referred to in points h) and i) must be supported by appropriate documentation UFFICIO TRIBUTI Telephone: 0185.680.1 [email protected] pag. 2 di 2.