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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Guida al contributo <strong>di</strong> soggiorno<br />
3. Categories of visitors exempt from<br />
paying the tax<br />
The tourist accommodation tax is not required to<br />
be paid by:<br />
- persons registered as residents in <strong>Roma</strong><br />
Capitale<br />
In the case of any <strong>di</strong>screpancy between the<br />
effective place of residence and the residence<br />
in<strong>di</strong>cated in a person’s identity documents, the<br />
visitor is to provide “self-certification” for the<br />
purposes of obtaining an exemption<br />
- children younger than ten years of age<br />
- sick persons<br />
- one “accompanying” person for every patient<br />
admitted to health care facilities<br />
- the parents of sick children under eighteen<br />
years of age<br />
The patient and the accompanying person must<br />
self-certify (Arts. 49 & 47 Presidential Decree<br />
445/2000) that the overnight stays are related to<br />
the need for the companion to provide inpatient<br />
care or assistance to the patient<br />
- tourist bus drivers<br />
- one tour guide for every 25 group participants
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