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A QUESTION ABOUT THE TOURIST TAX?

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

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Email :

SUBMIT THE OVERNIGHT STAYS
la Commune de La Croix Valmer
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2020
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Taxe de séjour

WELCOME TO La Croix Valmer ONLINE TOURIST TAX PAYMENT PLATFORM.

La Croix Valmer local authorities have instituted a tourist tax at cost over the whole territory. This tax is governed by a decree adopted by the municipal concil, available in the « useful documents » section. As a host, it is your duty to collect it, and then repay it to the city in which you are located, as defined in that decree. The tourist tax revenue is intended to increase tourism, or used to protect and manage natural areas for tourism purposes on the territory.

Furnished flats of tourism and Bed and Breakfasts

Be aware of your declarative obligations and make your prior statements.

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.

It applies to all types of taxable accommodation.

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 appointment : tuesday and thursday 9 am to 4 pm
  • By email :
  • By phone : +33 (0)4 94 55 12 18

INFORMATION ON TOURIST TAX AT COST

Collect by booking platforms


[EN] Bloc opérateurs numériques 2019 Published 10/23/2018 in MultiSite Portail Taxe Séjour

From January 1st 2019 and for the year 2020, the tourist tax at cost is imperatively collected by the digital operator on the condition that the payment is made through it and for non-professional renters. The other digital operators are exempt of collecting the tourist tax, but it is a possibility.

  • If the digital operator collects the tourists tax, it must be at your accommodation’s legally applicable rate, you have nothing to do for the nights marketed through it. Also, it is this operator who declares and repays the amounts collected to the tourist tax’s managing department of your territory. However, for the other nights marketed by yourself or a digital operator who is not required to collect the tourist tax, you must collect, declare and repay the amount corresponding to the overnight stays made in your accommodation. You may be sanctioned if you don’t!
  • If the digital operator doesn’t collect the tourists tax, you must collect the tourist tax for the overnight stays marketed by it the same way you do for those marketed directly by yourself. However, if your digital operator doesn’t collect the tourist tax but is among those who should do it, contact the tourist tax’s managing department of your territory.

In 2020, to know what case you are in, answer these questions :

Are payments made through your digital operator?

  • No? In this case, it is not required to collect the tourist tax, and if it doesn’t, then you have to collect, declare and repay the tourist tax for the overnight stays marketed by it.
  • Yes? In this case, you have to identify if you’re a professional or non-professional renter.
  • You are a professional renter under Article 155 of the French General Tax Code ? In this case, it is not required to collect the tourist tax, and if it doesn’t, then you have to collect, declare and repay the tourist tax for the overnight stays marketed by it. You are not a professional renter under Article 155 of the French General Tax Code ? In this case, it is required to collect, declare and repay the tourist tax. If errors occur, contact the tourist tax’s managing department of your territory. You must never refund your hosts : in case of an error they have to contact the customer service of the digital operator, and then the tourist tax’s managing department of your territory.
As a reminder, digital operators may be inspected.

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.

Useful documents


Who pays 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 (at cost) must be collected from taxable non-exempted people who stay in an accommodation for a fee.

  • People who stay for a fee…

    It means people who pay to stay in an accommodation. The occupants of an accommodation can stay for a fee, or for free. For example : a family of tourists from an European Union country with 2 adults and 1 infant stay in a hotel that does not charge children. We have 3 occupants, 2 of whom stay for a fee (the adults) and 1 stays for free. The 3 occupants are taxable but one of them, the infant, is exempt (minor).

    If the stay is complimentary do people have to pay for the tourist tax?

    Yes, if people stay without paying in your establishment using a gift box, or a special offer (for example « buy one night, get one free »), they have to pay the tourist tax.

  • …taxable…

    Under the terms of Article L. 2333-29 of the General Local Authorities Code, the tourist tax is set on people who are not resident of the city. From 1st January 2020, no reference is made to the housing tax, and people not resident on the territory of the city where they stay are taxable.


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

Therefore :

  • People who are staying without being resident are taxable
  • People who are not residents of the city but have a secondary residence there are taxable

Are people who rent month-to-month taxable ?

  • Yes, if your accommodation is only considered as a seasonal holiday home, and the occupants are temporary residents who do not live there permanently
  • No, if your holiday home is covered by “mixed-asset” seasonal and annual rules (on presentation of documentary evidence) and that the occupants are renting the accommodation as their home and therefore are paying the housing tax.
  • …and non-exempt

Are exempt from the tourist tax (at cost) :

  • Minors / people under 18
  • Seasonal contractors employed on the territory
  • People benefiting from an emergency housing or a temporary rehousing

It does not consider the reasons or the length of the stay.


Rates and calculation methods

Rates applicable from 01/01/2020

FIXED RATE: The tourist tax is collected on a fixed rate basis (€):

The amount of tourist tax to collect from the taxable and non-exempt accommodation occupants is calculated by multiplying the number of overnight stays by the accommodation applicable rate.
Reminder : number of overnight stays = number of nights x number of occupants

  • For hotels, furnished flats of tourism, holiday residences, as well as vacation villages, and camping and caravanning sites ranked in stars (as from Atout France).
  • For Palaces, Bed and Breakfasts, group hostels, camper van’s areas and tourist carparks, and yacht harbours
  • For camping and caravanning sites without ranking

In the applicable price table, rates set in the decree are increased by potential additional taxes.

  • Increase of 10% under the additional tax for the .
FIXED RATE
Amount to be charged
=
Number of taxable and non-exempt persons
x
Number of nights
x
Rate that applies to the accomodation

PROPORTIONAL RATE : The tourist tax is collected on a variable rate basis (%):

The amount of tourist tax to collect from the taxable and non-exempt accommodation occupants is calculated by multiplying the number of overnight stays by this variable rate and depends of :

  • the accommodation rate,
  • the number of occupants,
  • du pourcentage fixé par délibération.
  • For hotels, furnished flats of tourism, holiday residences, and vacation villages without or awaiting ranking, as well as accommodations without or awaiting ranking that do not come under the accommodation types mentioned from 1° to 9° in Article R. 2333-44 of the General Local Authorities Code, and are not group hostels.

The proportional rate is 5% of the overnight stay price per occupant excluding tax (1), caped at 2,30€.

In the calculator enabling you to determine the variable rate, the variable rate is automatically increased with the potential additional taxes.

  • Increase of 10% under the additional tax for the .

(1) Cost excluding tax per person and per night = cost of the accomodation (ex-tax) for the stay / Number of nights / Number of occupants

See the article L 2333-33 of the General Local Authorities Code

PROPORTIONAL RATE
Amount to be charged
=
Number of taxable and non-exempt persons
x
Number of nights
x
Variable rate increased of the tourist tax

To calculate the amount of tourist tax to collect :

1
Click on the rate or percentage
below
2
Enter
your informations
Accommodation type Fee*
Luxury hotels 4,51€
5 star hotels, furnished flats of tourism and holiday residences 3,30€
4 star hotels, furnished flats of tourism and holiday residences 2,53€
2 star hotels, furnished flats of tourism and holiday residences, 4 and 5 star vacation villages 1,65€
1 star hotels, furnished flats of tourism and holiday residences, 1, 2 and 3 star vacation villages, Bed and Breakfasts, group hostels 0,99€
Hôtels de tourisme 1 étoile, résidences de tourisme 1 étoile, meublés de tourisme 1 étoile, villages de vacances 1,2 et 3 étoiles, chambres d’hôtes, auberges collectives 0,88€
3, 4 and 5 star camping and caravanning sites and other outdoor accommodation sites of equivalent characteristics, camper van’s areas and tourist carparks for a duration of 24 hours 0,66€
1 or 2 star camping and caravanning sites and other outdoor accommodation sites of equivalent characteristics, and yacht harbours 0,22€
Accommodation type Rate
Hotels, furnished flats of tourism, holiday residences and vacation villages without or awaiting ranking as well as all unrankable accommodations except group hostels, Bed and Breakfasts and outdoor accommodations 5% + taxe additionnelle départementale

(*) Additional fee of 10% for the benefit du Conseil Départemental du Var included.

Calculation of the amount to be collected
for a stay
0,00€
(Applicable rate)
Number of nights
Number of taxable and non-exempt persons
0,00€
Tourist tax rates must be displayed in the establishment.
Log in the platform to download the poster to inform your 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 of the General Local Authorities Code

Advertising

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

Tourist tax rates must be displayed in your establishment and must appear on the customer’s invoice, clearly separated from your own fees. The tourist tax at cost is not subject to VAT (Article R 2333-49 of the General Local Authorities Code).

You will find in the « useful documents » section of this page or in your documents on the platform a price poster that you can download for free to fulfill this obligation.

See Article R 2333-49 of the General Local Authorities Code

The tourist tax rate must be displayed at hosts’, hoteliers’, owners’ and other intermediate’s in charge of collecting the tourist tax and provided by the city or Public Establishment for Intercommunal Co-operation for anyone who asks for it.


Article R 2333-49 du CGCT Published 5/5/2017 in MultiSite Portail Taxe SéjourReminder
  • You will find in the « useful documents » section of this page or in your documents on the platform a price poster that you can download for free to fulfill this obligation.
  • Contact the tourist tax manager of your collectivity to see the decrees.
Source : servicepublic.fr

Reporting system

At the beginning of each month you will receive by email an invitation to declare. You declare before the 10.

  • You are a professional or you have an accounting obligation, you get a simplified statement, you add it to the data export of your billing software as supporting document and only report the number of marketed overnight stays and the collected amount.

  • You are an individual, the online procedure depends on the rate applicable to your accommodation (fixed or proportional rate).

    Accommodation with fixed rate

    Click to unfold

    Report each month,

    • The number of taxable and non-exempt persons
    • The number of taxable and exempt persons

    The amount of tourist tax will be automatically calculated by the platform.

    By reporting on the platform you won’t have to submit the stays register, which is mandatory. (Article L. 324-1-1 of the Tourism Code).

    You must keep it and produce it upon request.

    Accommodation with proportional rate

    Click to unfold

    Report each month,

    The online register allows you to report each stay, in accordance with the law. Add a stay, and fill in :

    • The date of the stay
    • The price of the stay
    • The number of taxable and non-exempt persons
    • The number of taxable and exempt persons

    The amount of tourist tax will be automatically calculated by the platform.

    This stays register will automatically generate the statement by adding the stays data when you validate it, once the month is over.

If you didn’t host tourists in your establishment during the month, you have to report 0 online or send a « nil » paper report.

To make this report easier, you can make a closing statement in advance through the section « Fermeture - congés », your report will be automatically made for you on the months you are closed.

If you can’t report by Internet : ask your tourist tax department for a statement paper form. Fill it in and send it by post with the copy of your stays register before the 10 of the following month to :

Office de Tourisme
Service Taxe de Séjour
287, rue Louis Martin
83420 La Croix Valmer

Repayment

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 of the General Local Authorities Code

See the article R 2333-47 of the General Local Authorities Code

Inspections

See the article L 2333-36 of the General Local Authorities Code

Automatic taxation

See the article L2333-38 of the General Local Authorities Code
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.


Tourist classification

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

Star ratings for tourist accommodations concern hotels, campsites, residential leisure parks, holiday residences, vacation villages and furnished flats of tourism. Star rating is voluntary and accommodation’s inspections are performed by accredited inspection bodies based on ranking 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, the tourist accommodation is subject to re-evaluation and inspection 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.