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A QUESTION ABOUT THE TOURIST TAX?

Phone : +33 (0)4 94 55 12 18

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I SUBMIT THE OVERNIGHT STAYS
la Commune de La Croix Valmer
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Taxe de séjour

WELCOME TO La Croix Valmer ONLINE TOURIST TAX PAYMENT PLATFORM.

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 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 La Croix Valmer.

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 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 La Croix Valmer.

Tax system of the tourist tax

Your community chose a tax system of the tourist tax at cost.

The accomodations subjected to the tax system of the tourist tax are : Luxury hotels, hotels, holiday homes, furnished holiday lettings, holiday villages, bed and breakfasts, guesthouses, motorhome pitch in motorhome parks or parking area per 24-hour stretch, camping and caravanning sites and other outdoor accommodation sites, marina.

If you have any question

The services of La Croix Valmer remain at your disposal to accompany you and help you in the implementating and collecting of the tourist tax.

For questions on tourist tax, you can contact us.
  • By email :
  • By phone : +33 (0)4 94 55 12 18

INFORMATION ON TOURIST TAX AU RÉEL

No collection by digital operators

Every host must collect the tourist tax even for the nights sold by Airbnb because no digital operator collects the tourist tax at present on our territory.

More details
Tourist tax at cost applicable to furnished holiday lettings, but without collection by electronic operator
Published 5/5/2017 in MultiSite Portail Taxe Séjour

The tourist tax collection by electronic operators such as Airbnb, for example, can only occur if the tourist tax is collected at cost on furnished holiday lettings.

This collection is not mandatory for those operators and doesn’t take place on our territory, at this moment and to our knowledge. If you commercialize your accomodation through electronic operators, you don’t have to contact your operators to notify them that a tourist tax apply to your accomodation and request a collection.

You must collect the tax as any host who don’t commercialize tourist tax through platforms such as Airbnb among others.

We recommend you to state in the description of your accomodation that a tourist tax will have to be paid, along with the amount, in order to make the process easier.

Careful !

  • If the occupants of your accomodation notice you that they had to pay a tourist tax, they must contact the « tourist tax » service. If they don’t want to do it themselves, you have to inform the « tourist tax » service so that it contacts the operator and confirms that a collection is occuring.
  • If you see a tourist tax direct debit appears on the periodic information provided by the electronic operators in charge of the commercialization of your accomodation, please contact the « tourist tax » service.

A simple and straight-forward procedure for the host

Collect the tax
Collect the tourist tax from tourists staying in your accomodation before they leave.
Submit your tourist tax return
Every month submit the total number of overnight stays on the online tourist tax return platform.
Summary statement
At the end of the period concerned, you will receive a summary statement.
Make your payment
Send your payment together with your signed summary statement.
Get your payment receipt
In your e-mails or download it in your personal space.

Who pay the tourist tax?

Who are the persons subject to the tourist tax at cost during a stay?
Published 5/5/2017 in MultiSite Portail Taxe Séjour

The tourist tax applies to stays with a fee. So, the persons accomodated for free don’t pay the tourist tax. However, if you offer the stay (for example, as part of a special offer « buy one night, get one free »), the persons will have to pay the tourist tax.

Who are the persons subject to the tourist tax at cost during a stay? 

The tourist tax affects any person who is not a resident of the commune and who does not own a residence for which he would be liable for local residence tax.
If I rent accomodation on a monthly basis, am I liable to tourist tax ?
  • 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.
See the article L2333-29 du CGCT

What are the cases of exemption?
Published 5/5/2017 in MultiSite Portail Taxe Séjour
What are the cases of exemption?

At cost, pursuant to Article L. 2333-31 of CGCT, are exempt from tourist tax:

  • minors.
  • Holders of a seasonal employment contract in the concerned commune.
  • Persons in emergency accommodation or temporary housing.

Reminder - The purpose of stay on the territory (leasure, business, training...) does not affect the collection of the tax.

See the article L2333-31 du CGCT

Rates and calculation methods

The additional fee of 10% for the benefit of the conseil départemental of Var is already included in the amounts below.

Accommodation type Tax amount
Luxury hôtels and other establishments of equivalent characteristics and classification. Luxury hotels 4,40€
5 star hotels, holiday homes and furnished holiday lettings and other establishments of equivalent characteristics and classification. 5-star 3,30€
4 star hotels, holiday homes and furnished holiday lettings and other establishments of equivalent characteristics and classification. 4-star 2,53€
3 star hotels, holiday homes and furnished holiday lettings and other establishments of equivalent characteristics and classification. 3-star 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. 2-star 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. 1-star 0,88€
Hotels and holiday homes, holiday villages without or pending classification. Without classification 0,88€
Furnished holiday lettings without or pending classification. Furnished lettings
without classification
0,88€
3, 4 and 5 star camping and caravanning sites and other outdoor accommodation sites of equivalent characteristics. 3, 4, 5-star 0,66€
1 or 2 star camping and caravanning sites and other outdoor accommodation sites of equivalent characteristics and classification, marina accommodation. 1,2 étoiles 0,22€

Tarifs applicables au 01/01/2018

@nt_filter_anglais_paragraphe_tarifs

Nature de l'hébergement Montant taxe
Bloc tarifs (réel)
Published 5/5/2017 in MultiSite Portail Taxe Séjour

Contact the service in charge of the tourist tax collection in order to know the rate that is applicable to you. Indeed, on your territory, in accordance with the article L 2333-32 du CGCT, mayor’s decrees allocate, by reference of the scale mentionned in the article L.2333-30, areas, spaces, locales and other facilities welcoming the persons mentionned in the article L. 2333-29.

See the article L2333-30 du CGCT

Mode de calcul de la taxe de séjour

Calculation of the amount to be collected
for a stay
0,00 €
(Applicable rate)
x Number of nights per person
x Number of adults
0,00€

To calculate the amount of the tourist tax to collect, click on the related rate in the left chart, then, after entering your information, press the Calculate.

Tourist tax rates must be displayed in the establishment.
Download the poster to inform customers

Additional tax

Additional tax
Published 5/5/2017 in MultiSite Portail Taxe Séjour

An additional tax of 10% for the tourist tax has been established by the departmental board, through deliberation. This additional tax is established and collected under the same conditions as the tax to which the additional tax is added. It’s perceived in the department by the municipalities and public establishments for cooperation between local authorities collecting the tax and transfering it. Tax rates described above include the departmental part.



See the article L 3333-1 du CGCT

Declaration

You must declare the number of overnight stays in your establishment each month.

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 10th of the following month.

If you cannot declare online : send the completed paper form by post before the 5th of the month (see model form) together with a full copy of your proprietor registry to the following address :

Office de Tourisme
Service Taxe de Séjour - 287, 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.

In order to avoid an automatic taxation, declare your nights after the tourist tax administrator asked you to and pay what you owe on the dates specified by collectivity.

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.

Remittance

You will receive a summary statement at the end of each period either by:
  • By email, for users of the online service
  • By post for those who submit their statements by post.
Proprietors and hosts must submit their tax declaration:
  • Prior to the 10th april for tax levied from 1st january to 31st march
  • Prior to the 10th july for tax levied from 1st april to 30th june
  • Prior to the 10th october for tax levied from 1st july to 30th september
  • Prior to the 10th january N+1 for tax levied from 1st october to 31st december
Payments can be made:
  • By credit card, by connecting the platform
  • By cheque made payable to the “Régie Taxe de Séjour”, accompanied by the signed summary statement and sent to the below-mentioned address.
  • Office de Tourisme
    Service Taxe de Séjour - 287, Rue Louis Martin
    83420 La Croix Valmer
  • By cash, only on site, by providing your signed summary statement.

Extract from French law : Sont punis des peines d'amende prévues pour les contraventions de la quatrième classe, le fait pour les logeurs, hôteliers, propriétaires, intermédiaires et professionnels mentionnés à l'article L. 2333-34, de ne pas avoir reversé le montant de la taxe de séjour due dans les conditions et délais.

Rights and obligations regarding tourist tax

Collection of tourist tax is subjected to articles of law specifying a number of obligations:

Complaint

See the article L 2333-37 du CGCT

See the article R 2333-47 du CGCT

Inspections

See the article L 2333-36 du CGCT

Compulsory taxation

See the article L2333-38 du CGCT
Article L 2333-38 du CGCT
Published 5/5/2017 in MultiSite Portail Taxe Séjour

See the article L 2333-38 du CGCT

Reminder : In order to avoid an automatic taxation, declare your nights after the tourist tax administrator asked you to and pay what you owe on the dates specified by collectivity.


Other obligations for the touristic hosts

Preliminary declarations

Mandatory declaration of bed and breakfrasts and furnished holiday accomodation
Published 5/5/2017 in MultiSite Portail Taxe Séjour

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.

Useful links:

Declaration Form for furnished tourist accommodation (Cerfa n°14004*02)

Declaration Form for guest-house, bed and breakfast accommodation Cerfa n°13566*02)

Beware!

In the communes where the change of use of habitation locals is subject to prior authorisation under articles L.631-7 and L. 631-9 of the French Construction and Housing Code, a deliberation of the municipal council can decide to submit any short-term renting of a furnished accomodation to an advance declaration subject to registration to municipality, in favor of customers passing through the area without making it their home.

When implemented, this declaration subject to registration stand in for the Cerfa declaration.

The declaration can be done with a teleservice. It can also be done with any other form of submission expected by the deliberation mentionned above.

Upon receipt, the declaration leads to the issue, without delay, by the collectivity, of a receipt including the declaration number.

To find out which measure applies in the collectivity where your good is, you must contact the town hall’s department.


See the articles L324-1-1, L324-2 et L324-2-1 of the Tourism Code

Advertising

Display
Published 5/5/2017 in MultiSite Portail Taxe Séjour

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 €.


Article R 2333-49 du CGCT
Published 5/5/2017 in MultiSite Portail Taxe Séjour

See the article R 2333-49 of the CGCT

The tourist tax rate is displayed in the locals of landlords, hoteliers, owners or any other intermediary in charge of the perception of the tourist tax and handled by the collectivity (or the EPCI), at the disposal of anyone wishing to access it.

Reminder
  • In the Useful Documents, you will find a small poster as a free download to help you fulfill this obligation
  • Contact the tax handler of you collectivity to take note of the decrees.
  • The tourist tax must be clearly displayed on the invoice made by the landlord, apart from le price of the room, and on every information medium about the rates.
  • The tourist tax is not included in the taxable amount of VAT. The landlord is the tax collector and must include it in his invoice to the customer. Source : servicepublic.fr

Touristic classification

Classification of tourist accomodation
Published 2/22/2017 in MultiSite Portail Taxe Séjour

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.

Official website for classification of tourist accommodation
Law No. 2009-888 of 22 July 2009 for development and modernization of tourism services

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.