Select your location for location specific information:
Tourist tax; payment
In tourist communities, the tourism contribution is levied on self-employed persons who derive economic benefits from tourism. The basis for this is the municipality's tourism contribution statutes.
Responsible for you
Sonstige Aufgaben
Street address
Am Marktplatz 10
97705 Burkardroth
Postal address
Am Marktplatz 10
97705 Burkardroth
Phone
Fax
Opening hours
Standort im BayernAtlas
Route planner
Timetable for public transport
Procedure details
Description
In addition to the visitor's tax, the tourism contribution is used to cover the expenses incurred by the municipality for the promotion of tourism.
The tourism contribution is a tax that can be levied in municipalities in which the number of overnight stays by tourists per year generally exceeds seven times the number of inhabitants from those self-employed persons who derive direct or indirect economic benefits from tourism. This is based on the consideration that the group of people who derive economic benefits from tourism and therefore benefit from the municipal expenditure on tourism should make a special contribution to the municipal expenditure on tourism. The prerequisite for this is a municipal tourism contribution statute.
A tourism contribution can be levied in addition to the visitor's tax. The tourism contribution is payable by self-employed persons who derive economic benefits of a certain duration from tourism in the municipality. The tourism contribution is a not insignificant source of municipal income in tourist communities. Without this income, municipal activities to promote tourism would not be possible in many municipalities.
Requirements
Legally effective municipal tourism contribution statutes
Legal bases
-
Art. 6 Kommunalabgabengesetz (KAG)Fremdenverkehrsbeitrag
-
Fremdenverkehrsbeitragssatzung der jeweiligen Gemeinde
Appeal
(Optional) appeal procedure
Related issues
-
Tourist tax and visitor's tax; payment
The spa contribution can be levied in the recognized health resorts, climatic health resorts and recreational resorts from persons staying there for spa and recreational purposes. The basis for this is a municipal spa contribution statute. A spa tax is levied in the Bavarian state spas.
Status: 21.08.2024
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
Contains machine translated content.
Show the original content