Tourist tax was introduced to provide an additional resource to sustain its activities of tourism promotion and an intercommunal tourist office was created to implement these activities.
People who lives for a fee in the municipality of La Croix Valmer has to pay the tourist tax to every kind of establishments. His product can finance the reception's actions, promotional's actions and the tourist development.
As a hosting service provider, you have to perceive the tourist tax product in accordance with the disposal of the town council of the municipality of La Croix Valmer.
Pursuant to Article L.2333-29 of the General Code of Local Authorities (CGCT) this tax must be paid by any person who is being charged a rental fee, who is not a resident of the municipality and who does not own a residence for which he would be liable for local residence tax.
All expenses related to tourism cannot be funded solely by the taxpayer or local authorities but must also be partly financed by the tourist himself through this tourist tax.
The actual tax rate is applied to the entire territory and must be paid by all persons who are being charged a rental fee in the following establishments:
The tourist tax is levied from the January 1st to December 31st each year.
Proprietors and hosts must submit their tax declaration each month and its remittance to the municipality of La Croix Valmer quarterly :
By resolution of 12/21/15, the municipality of La Croix Valmer has adopted the following rates per person and per night.
The amounts below include an additional 10 % tax implemented by decision of the Conseil Général of the Var department to finance the promotion of the department’s tourism development.
|Type of accommodation||Rates € / night / person|
|Luxury hotels and other establishments of equivalent characteristics and classification.||4.40 €|
|5 star hotels, holiday homes and furnished holiday lettings and other establishments of equivalent characteristics and classification.||2.75 €|
|4 star hotels, holiday homes and furnished holiday lettings and other establishments of equivalent characteristics and classification.||2.20 €|
|3 star hotels, holiday homes, furnished lettings and all other establishments of equivalent characteristics and classification.||1.65 €|
|2 star hotels, holiday homes and furnished holiday lettings, 4 and 5 star holiday villages and other establishments of equivalent characteristics and classification.||0.99 €|
|1 star hotels, holiday homes and furnished holiday lettings, bed and breakfasts, guesthouses, motorhome pitch in motorhome parks or parking area per 24-hour stretch, and other establishments of equivalent characteristics and classification.||0.82 €|
|Hotels and holiday homes, holiday villages without or pending classification.||0.82 €|
|Furnished holiday lettings without or pending classification.||0,75 €|
|3, 4 and 5 star camping and caravanning sites and other outdoor accommodation sites of equivalent characteristics and classification.||0,50 €|
|1 or 2 star camping and caravanning sites and other outdoor accommodation sites of equivalent characteristics and classification, marina accommodation.||0,22 €|
An equivalence will be established for unclassified but approved accommodation, for example: 1 Epi (Gîtes de France), 1 Clé (Clévacances), 1 cheminée (Logis de France) will be the equivalent of 1 star accommodation.
|Label||Classification or label||Equivalence for levels of classification « Atout-France»|
|The « Château hôtel de France » label
the « Relais et Château » and « Château et hôtel collection » network
|The « Gîtes de France »
« Clé Vacances »
and « Logis » labels
|1 épi / 1 clé / 1 cheminée||1 star|
|2 épis / 2 clés / 2 cheminées||2 star|
|3 épis / 3 clés / 3 cheminées||3 star|
|4 épis / 4 clés / 4 cheminées||4 star|
Tourist tax rates must be displayed in your establishment (see downloadable documents in “useful documents”) and must appear on the customer’s invoice and clearly separated from your own fees. The actual tourist tax is not subject to VAT. The amount should not be rounded up to the nearest €.
Tourist tax is collected by proprietors of tourist accommodation and hotels and other intermediaries, when they receive the rental due. (Article L2333-33 of CGCT./a>). You are required to pay the amount of tax calculated (Article L2333-34 of CGCT) to an assigned public accountant, on the dates fixed in the resolution of the municipal council. Pursuant to Article R.2333-50 CGCT, you must keep a registry, referred to as the “proprietor’s registry” in which must be specified :
The proprietor's register must not contain any information relating to the civil status of persons subject to the tax.
Professional as well as occasional proprietors must declare their rental to the town hall within 15 days of the commencement thereof (Article R.2333-51 CGCT).
In accordance with articles R.2333-57 and R.2333-67 the client liable to tourist tax who disputes the amount due, must first pay the total amount and then, either submit a prior complaint to the chairman of the municipality de La Croix Valmer for determination on the validity of the claim for reimbursement, or appeal directly to the competent district court.
You must declare the number of overnight stays in your establishment monthly.
To make this as quick and simple as possible, you can make your declaration on this website using the user ID and password sent to you. This declaration is to be made online prior to the 15th of the following month.
If you cannot declare online, send the completed paper form by post before the 4th of the month (see model form) together with a full copy of your proprietor registry to the following address: Mairie de LA Croix Valmer - Service Taxe de Séjour - 102, Rue Louis Martin - 83420 LA Croix Valmer
If you have not hosted any guests in your establishment in the last month, you must make either a zero amount tax return statement online or a “nil to pay” paper return.
You will receive a summary statement at the end of each quarter either by email, for users of the online service, or by post for those who submit their statements by post.
You can make your payment to the : Mairie de LA Croix Valmer - Service Taxe de Séjour - 102, Rue Louis Martin - 83420 LA Croix Valmer prior to the required dates (see "tax remittance periods").
Payments can be made :
As stipulated by legislation, the sanctions and methods of control implemented by the administrative authorities are as follows :
Art. L2333-36 CGCT
A verification of the amount of contributions paid is carried out by the municipality. The mayor and commissioned agents may conduct an audit of returns submitted by tourist accommodation and hotel owners and other intermediaries referred to in Article L. 2333-33.
For this purpose they may request documentation and records relating thereto.
Art. L2333-37 CGCT
All complaints are examined by the services of the municipality in which the tax is levied. All persons liable for payment of the tax and who dispute the notified amount of tax due, must pay the amount on a provisional basis, until such time as a final decision is issued by the mayor on his complaint and the obtention of tax exemption. The mayor will endeavour to reply to the complainant within 30 days from receipt of the complaint and provide a justified response that will allow the complainant to submit his observations.
The conditions of application of this Article are specified by Government Council decree.
Art. L2333-38 CGCT
In the event of a default of declaration, non or delayed payment of the tax collected, the mayor shall send a formal notice and summons to pay by registered letter with acknowledgement of receipt, to all professionals liable to pay the tax and mentioned in the Articles L 2333-33 and in paragraph II L. 2333-34.
Failing regularization within the thirty-day period following this formal notice an automatic notice of taxation is sent to the defaulting declarant at least thirty days before the recovery of taxation. Any delay in the payment of tax proceeds gives rise to the application of an interest equal to 0.75% per month of delay.
The conditions of application of this Article are specified by Government Council decree.
Art. L2333-39 CGCT
All tourist tax litigation cases are presented and judged as in the case of registration fees, property registration tax, stamp duty, indirect taxes and other taxes assimilated to such fees or contributions.
The answer is yes, if your accommodation is only considered as a seasonal holiday home.
The answer is no if your holiday home is covered by “mixed-asset” seasonal and annual rules (on presentation of documentary evidence) and that your client is renting for reasons of temporary training or a temporary or permanent employment and that he has paid his residence tax, if the period of occupancy included the 1st January of the year in progress.
If you have not rented for one or several months, you must still make a zero amount tax return statement at the end of each month.
To facilitate your declaration, you can enter a prior announcement of closure on the website, under the heading "annual closure - holidays" and your declaration will be done for you automatically during the given period of closure of your establishment.
This additional tax was established by the Act of March 26th 1927. It is governed by Article L3333-1 of CGCT and was implemented by decision of the General Council of the Var on 26th March 2003 in order to finance the promotion of the department’s tourism development.
This tax amounts to 10% of the total tourist tax collected by the municipality of la Croix Valmer. It is included in the tourist tax scale described under "Rates".
Any person who offers a seasonal or permanent rental, one or more bed and breakfasts in private homes or furnished holiday accommodation (house, apartment or studio) to accommodate tourists, must notify his local town hall with an acknowledgement of receipt. This measure provided for in Article L324-1-1 of the Tourism Code is based on Article 24 of the Act (N°2009-888) of 22nd July 2009 for the development and modernization of tourist services.
Furnished tourist accommodation must necessarily include a written seasonal rental contract, which indicates the price charged and a description of the premises. It is worth remembering that furnished holiday lettings which includes furnished villas, houses, apartments or studios are for the exclusive use of a tenant and offered for rental on a short-term daily, weekly or monthly basis and which are not permanent residences. On the other hand, bed and breakfasts are furnished rooms situated in the proprietor’s private residence, to accommodate tourists for one or more nights in return for a fee including services.
Star ratings for tourist accommodation concern hotels, campsites, residential leisure parks, holiday homes, holiday villages and furnished holiday lettings. Star ratings are intended to serve as guidelines for guests who are making reservations for holiday accommodation. Audits and inspections of accommodation are performed by accredited inspection bodies on the basis of the classification criteria approved by decree. To maintain the benefits of the star rating system, tourist accommodation is subject to re-evaluation and audit every 5 years. Owners of collective tourist accommodation who apply for classification, can now register on-line and follow their application from start to finish. From their personal establishment account they can follow the process of application right up to the final accredited audit done by the official inspection cabinet and the publication of their establishment's classification.Official website for classification of tourist accommodation