The tourist tax is implemented throughout the Communauté de Communes Arize-Lèze. It is paid to the tourist office and contributes to the financing of actions in favor of local tourism development.
The tourist tax is collected from January 1 to December 31 and payable to the tourist tax office of the Communauté de Communes Arize Lèze, located in Le Fossat until January 15 of year N+1.
Changes from 2019
- Rates applicable from January 1, 2019 following the reform of the tourist tax imposed on us by law n°2017-1775 of 28/12/2017
- An additional tax of 10% added to the tourist tax – accommodation not classified or awaiting classification will have to apply a rate decided by the Communauté de communes to find out the amount of the tax for each stay.
Who collects it?
Accomodation providers (renters of private furnished accommodation, campsites, gites, bed and breakfasts, tourist residences, as well as any private individual who rents out all or part of their home…).
Who is subject to it?
All adults temporarily staying in Arize Lèze in tourist accommodation.
Who is exempt?
- Holders of a seasonal employment contract employed on Arize Lèze territory.
- People benefiting from emergency accommodation or temporary rehousing;
- People “occupying premises where the rent is less than an amount to be determined by the community council”.
The obligations of the accommodation provider:
- Make a declaration at the town hall where the accommodation is located
- Provide a copy of this declaration to the Arize Lèze tourist office based at Mas d’Azil
- Collect this tax from tenants
- Keep the tourist tax tracking document provided by the tourist office or any other rental register.
- Provide this record of rentals by January 15 of the following year at the latest to the Communauté de Communes Arize-Lèze in Le Fossat, and transfer the tax collected