Pays du Haut Limousin The tourist tax Guide 2020 ôli Destination Haut Limousin Le Pays du Haut Limousin This guide deals with the tourist tax in Pays du Haut Limousin. The Pays du Haut Limousin is composed of two groupings of cities (what we call in French «Communauté de Communes») : Communauté de Communes Be na ize du Haut Limousin en Marche et Communauté de Communes Gartempe Le Blanc Sain-Martin- 20 Paris le-Mault A Saint Pardoux. Jouac Les Grands- Lussac-les- Saint-Georges- Chezeaux les-Landes It includes the following cities : Eglises Cromac 21 Verneuil- Saint-Sulpice- Moustiers • Arnac-la-Poste • Rancon les-Feuilles Mailhac-sur- Azat-le-Ris B • Azat-le-Ris • Saint-Amand-Magnazeix Benaize enaize • Balledent • Saint-Bonnet-de-Bellac Poitiers Tersannes Saint-Léger- Magnazeix • Saint-Georges-les-Landes • Bellac Val-d’Oire-et-Gartempe - Arnac- Thiat la-Poste • Berneuil • Saint-Hilaire-la-Treille Saint-Hilaire- 22 B Oradour-Saint- la-Treille • Blanzac • Saint-Junien-les-Combes Val-d’Oire-et-Gartempe - ra La Bazeuge m Genest Bussière-Poitevine e • Saint-Léger-Magnazeix Dinsac • Blond Dompierre-les-Eglises N • Châteauponsac • Saint-Martial-sur-Isop 1 4 Val-d’Oire-et-Gartempe Guéret 7 Gartempe Le Dorat B - Darnac ram • Cieux • Saint-Martin-le-Mault Magnac- e Laval N145 Saint-Sornin- • Saint-Ouen-sur-Gartempe Val-d’Oire-et-Gartempe - 23 b • Cromac la-Marche Saint-Sornin- Saint-Barbant • Dinsac • Saint-Pardoux-le-Lac : Saint-Bonnet Saint-Ouen- Leulac -de-Bellac La Croix- sur-Gartempe Villefavard Roussac, Saint-Pardoux sur-Gartempe Droux • Dompierre-les-Eglises Saint-Martial- Saint-Amand- sur-Isop Peyrat- Semme Magnazeix • Droux et Saint-Symphorien-sur- de-Bellac 23 a Couze Blanzac Châteauponsac • Gajoubert Rancon 45 • Jouac • Saint-Sornin-la-Marche Gajoubert N1 Bellac Balledent • La Croix-sur-Gartempe • Saint-Sornin-Leulac 24 Val-d’Issoire - Saint-Junien- e Angoulême Mézières-sur-Issoire z • La Bazeuge • Saint-Sulpice-les-Feuilles u les-Combes o V Saint-Pardoux-le- C in c o Lac - Roussac • Le Dorat • Tersannes u Berneuil • Les Grands-Chézeaux • Val-d’Issoire : Bussière- Val-d’Issoire - Nouic Saint-Pardoux-le-Lac - Bussière-Boffy Saint-Pardoux • Lussac-les-Eglises Boffy et Mézières-sur- Mortemart Blond Saint-Pardoux-le-Lac - Saint-Symphorien- 25 • Magnac-Laval Issoire Montrol- N sur-Couze 1 Sénard 4 • Mailhac-sur-Benaize • Val-d’Oire-et-Gartempe 514 m 7 • Montrol-Sénard : Bussière-Poitevine, Limoges • Mortemart Darnac, Thiat et Saint- Cieux Toulouse Limoges • Nouic Barbant Oradour sur Glane • Oradour-Saint-Genest • Verneuil-Moustiers St-Junien • Peyrat-de-Bellac • Villefavard 2 Le Pays du Haut Limousin Be na ize Le Blanc Sain-Martin- 20 Paris le-Mault A Jouac Les Grands- Lussac-les- Saint-Georges- Chezeaux les-Landes Eglises Cromac 21 Verneuil- Saint-Sulpice- Moustiers les-Feuilles Mailhac-sur- Azat-le-Ris B Benaize enaize Poitiers Tersannes Saint-Léger- Magnazeix Val-d’Oire-et-Gartempe - Arnac- Thiat la-Poste Saint-Hilaire- 22 B Oradour-Saint- la-Treille Val-d’Oire-et-Gartempe - ra La Bazeuge m Genest Bussière-Poitevine e Dinsac Dompierre-les-Eglises N 1 4 Val-d’Oire-et-Gartempe Guéret 7 Gartempe Le Dorat B - Darnac ram Magnac- e Laval N145 Saint-Sornin- Val-d’Oire-et-Gartempe - 23 b la-Marche Saint-Sornin- Saint-Barbant Saint-Bonnet Saint-Ouen- Leulac -de-Bellac La Croix- sur-Gartempe Villefavard sur-Gartempe Droux Saint-Martial- Saint-Amand- sur-Isop Peyrat- Semme Magnazeix de-Bellac Blanzac Châteauponsac 23 a Rancon 45 Gajoubert N1 Bellac Balledent 24 Val-d’Issoire - Saint-Junien- e Angoulême Mézières-sur-Issoire z u les-Combes o V Saint-Pardoux-le- C in c o Lac - Roussac u Berneuil Val-d’Issoire - Nouic Saint-Pardoux-le-Lac - Bussière-Boffy Saint-Pardoux Mortemart Blond Saint-Pardoux-le-Lac - Saint-Symphorien- 25 Montrol- N sur-Couze 1 Sénard 4 514 m 7 Limoges Cieux Toulouse Limoges Oradour sur Glane St-Junien 3 Summary What is the tourist tax ? p 4 Who pays the tourist tax ? p 5 How the tourist tax is set up in Pays du Haut Limousin p 6 How to declare, collect and transfer tourist tax ? p 8 How to calculate the tourist tax? p 9 In case of non-payment of the tourist tax p 10 Frequently asked questions p 12 The use of the revenue generated by the tourist tax p 14 Good to know p 15 Office de Tourisme du Pays du Haut Limousin, contacts p 16 What is the tourist tax ? Since 1910, in order to fund 78% of the French territory collect the touristic development, local tourist tax. authorities have been able to ask tourists staying on their territories to pay a tourist tax, then collecting the tax is mandatory for all accommodation providers. The tourist tax is a tax payed only by the tourist, but collected by the accommodation provider (hôtel, campsite, BnB...). Les textes de référence qui règlementent la taxe de séjour : Articles D422-3 and D422-4 of Code du Tourisme - Articles from L2333-26 to L2333-32 and from R2333-49 to R2333-50 of Code Général des Collectivités Territoriales. 4 Who pays the tourist tax ? Anyone who pays for a temporary stay has to Exonérations : pay the tourist tax. • Minors under 18 ; • People who live on the territory (= already paying a housing tax) • Persons receiving emergency or temporary shelter ; • Seasonal contractor employed by one of the two Communities composing the Pays du Haut Limousin. (see the map p3). Office de Tourisme funds Pays du Haut Limousin tourism developpment becomes more touristic More tourist tax More clients, more tourists 5 How the tourist tax is set up in Pays du Haut Limousin MINIMUM MAXIMUM TYPES OF ACCOMODATION RATE RATE VOTED RATES (national (national) Palaces 0,70 € 4,00 € 1,30 € 5-star touri , 5-stars iday residen, 5-starsfurni 0,70 € 3,00 € 1,00 € accommodation 4-star touri , 4-stars iday residen, 4-starsfurni 0,70 € 2,30 € 0,90 € accommodations 3-star touri , 3-stars iday residen, 3-starsfurni 0,50 € 1,50 € 0,70 € accommodations 2-star touri , 2-stars iday residen, 2-starsfurni 0,30 € 0,90 € 0,50 € accommodation, 4 5-star vacation vil 1-star hote, 1-star iday residen, 1-star rni 0,20 € 0,80 € 0,40 € accommodation, 1, 2 3-star vacation vil, Bed and breakfast Ever othe unranke sti 3% of the price/ 5% accommodation excep 1 night/person 2,30€) accommodation as mpsi etc.) (1,30€ max.) 5, 4 3 rs, van and 0,20 € 0,60 € 0,50 € touri carparks duration 24 rs 1 2-star campsites 0,20 € 0,20 € 6 Label classifications do not correspond to stars (delivered by Atout France and certified structures). A 3 épis «Gîtes de France» gîte, without stars is considered unranked accommodation. The owner must apply a 3% of the price/night/person rate (but not more than 1,30€/night/person). 2020 Collection periods Taxation period: from January 1st till December 31th. Collection on real earnings The tourist tax is based on real earnings, (the actual amount of tax due for each visitor who stays at the establishment) ; (this way of collecting is different from the flat rate). Specific situation of online platforms Online platforms (Airbnb, Abritel, Booking) collect the mandatory tax as part of their booking procedures, on behalf of hosts and for the whole French territory. Tax will be automatically collected by the platform as soon as the client books online. Nevertheless, declaring overnight stays remains mandatory for accommodation owners. Online platforms will collect the tourist tax with the rate corresponding to «unranked furnished accommodations» (3% of the price/night/person). 7 How to declare, collect and transfer the tourist tax ? 1. Collection The collection of the tax must take place before the departure of the client (it must be added to the price of the stay). Tax must be included in the client’s bill, and a sign bearing the tourist tax prices must be posted in the accommodations themselves. 2. Declaration The owner of the accommodation must declare each month (before the 10th of the following month) using a register. This declaration can be done : • Online on the platform put in place by Office de Tourisme du Pays du Haut Limousin : https://tourismehautlimousin-app.taxesejour.fr • By e-mail to : [email protected] • By post, sending your registration forms to Office de Tourisme, pôle de Saint-Pardoux (17 rue de la Halle, 87250 Saint-Pardoux-le-Lac). 3. Transfer In January and in September 2020, accommodation owners will receive a bill (also downloadable on the platform) ; then the tax must be sent : • By cheque payable to the «Trésor Public», sent to Pôle de Saint- Pardoux (address upper on the page) • By online CB payment with the platform. The tourist tax is added to the price of the stay and collected by the accommodation provider The owner transfers the tax to the Tourist Office Office de Tourisme uses the tax to fund touristic development 8 How to calculate tourist tax ? The tax is based on : • the number of people • and the length of stay • the type of accommodation. Beware of the calculation concerning the unranked furnished accommodation ! It is a percentage which must take into consideration exonerations, which is why it is important to calculate the amount per night and per person. Calculation examples : • A pitch in a 3-star campsite : 3 adults for 4 nights Tourist Tax rate for a 3-star campsite : 0,50€/night/person 0,50€ x 3 persons x 4 nights 1,5 x 4 = 6€ of tourist tax • 4 adults staying one night in an unranked furnished accommodation for 250€.