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:

• Hotels
• Tourist hotels
• Furnished tourist accommodation
• Holiday rental (furnished, mobile home, guestroom...)
• Holiday villages
• Location in camping-cars area and tourist parking
• Camping and caravanning sites
• Marina
• All other equivalent tourist accommodation

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 :

• Prior to the April 10th, for tax levied from January 1st to March 31st.
• Prior to the July 10th, for tax levied from April 1st to June 30th.
• Prior to the October 10th, for tax levied from July 1st to September 30th.
• Prior to the January 1st for tax levied from October 1st to December 31st.

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.

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.

• minors
• holders of a seasonal employment contract in the concerned municipality.
• persons in emergency accommodation or temporary housing.

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 number of persons subject to the tax
• length of stay
• where applicable the number of persons exempted and grounds for exoneration
• the amount of collected tourist tax

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).

Legal recourse
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 :

• by cash, only on site, by providing your signed summary statement.
• by cheque made payable to the “Trésor Public” , accompanied by the signed summary statement and sent to the above-mentioned address.
• By credit card, by connecting the platform

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".