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GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

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Dipartimento Risorse Economiche<br />

Contents<br />

1. Accommodation facilities required to apply the<br />

tourist accommodation tax<br />

2. Amount of the tourist accommodation tax<br />

3. Categories of visitors exempt from paying the<br />

tax<br />

4. The reductions<br />

5. The notification and payment obligations<br />

6. Actions to take should the visitor refuse to<br />

make payment<br />

7. Refund procedures for amounts unduly paid<br />

References<br />

- Regulation approved by way of Council<br />

Resolution no. 38 on 22 December 2010<br />

- Regulation amended by way of Council<br />

Resolution no. 53 of 11 July 2011<br />

- Circular issued by the Financial Resources<br />

Department on 21 December 2011<br />

- Council Resolution no. 67 of 28/29 July 2010

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