GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

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Dipartimento Risorse Economiche 6. Actions to take should the visitor refuse to make payment Any person, other than those covered by the exemptions, who refuses to pay the accommodation tax must provide the manager of the facility with a statement in lieu of affidavit, indicating the reasons for the non-payment of the tax. In cases of non-payment of the tax by the visitor or their refusal to sign the statement of refusal, the facility must set out the details of the visitor in the appropriate field in the quarterly on-line communication, to permit the activation of the compulsory recovery procedure of the uncollected amount. The Authorities can have the managers of the facilities respond to questionnaires and can invite managers and visitors to show or send information and documents
Guida al contributo di soggiorno 7. Refund procedures for amount unduly paid Should payment of the tax be made in error, it is possible to obtain a repayment of the excess: - by offsetting amounts due exclusively for tourist accommodation tax in the next payment period Should the overpayment to be offset exceed Euro 2,500, it is necessary to obtain the prior authorization of Roma Capitale, to be requested at least thirty days before the deadline for payment - through a refund claim to be filed within five years from the date of the payment or from the moment the right to repayment arises
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GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

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