Marsala tourist tax rules
EFFECTIVE DATE
The tourist tax of the City of Marsala, established by resolution of the City Council n. 60 of 9 April 2014, which approved the relevant regulation, enters into force on 21 May 2014.
HOW DOES IT WORK
The tourist tax is established on the basis of the provisions of art. 4 of the Legislative Decree 14 March 2011 n. 23. The relative revenue is intended to finance the interventions, foreseen in the forecast budget of the Municipality of Marsala for the promotion of tourism.
The tax is paid for each overnight stay (or per person per night) in the accommodation facilities located in the territory of the Municipality of Marsala, up to a maximum of 5 consecutive nights.
WHO HAS TO PAY
The tax is payable by every person, not resident in the Municipality of Marsala, for each overnight stay in the accommodation facilities located in the territory of the Municipality of Marsala, except for the exemptions and reductions provided for by the municipal regulation listed below.
EXEMPTIONS
They are exempt from paying the tax, pursuant to art. 3 of the regulation:
- Residents in the Municipality of Marsala.
- Minors within the fourteenth year of age.
- The disabled, the sick, those who assist inpatients hospitalized in health facilities, at the rate of two accompanying persons per patient (the exemption is subject to the presentation to the accommodation facility of a specific certification of the health facility certifying the personal details of the patient or patient and the reference period of health services and hospitalization).
- Civil protection and law enforcement volunteers on duty in case of disaster.
- Bus drivers and tour leaders who provide assistance to organized groups. The exemption applies to each bus driver and one accompanying person for every 20 participants.
- Students and participants in cultural and study projects and exchanges organized by the Municipal Administration of Marsala certifying participation.
- Members of sports groups participating in initiatives and events organized by the Municipal Administration of Marsala.
- Those who stay in the periods from January 15th to March 15th and from November 15th to December 15th.
- Non-resident workers who carry out fixed-term work as certified by the employer.
HOW MUCH YOU PAY
The tax is applied, pursuant to art. 5 of the regulation, to the extent specified below:
- Campsites: € 0.50 per person and per night;
- Farmhouses, B & Bs, holiday homes, temporary rentals of tourist accommodation, hotels and other 1-star accommodation facilities and the like € 1.00 per person and per night;
- Hotels and tourist residences - hotels and other 2-star accommodation facilities: € 1.50 per person and per night;
- Hotels and tourist residences - hotels and other 3/4 star accommodation facilities € 2.00 per person and per night;
- Hotels and tourist residences - hotels and other 5-star accommodation facilities € 2.50 per person and per night.
The tax is reduced by 50%, pursuant to art. 4 of the regulation, in the following cases:
- Participants in school trips;
- Organized groups of at least 40 people;
- Members of sports groups;
Regarding the amount of tax due, the manager of the facility issues a simple receipt by name to the customer (keeping the copy) which constitutes a "transaction outside the VAT field"