Tourist tax; payment

In addition to the visitor's tax, the tourism contribution is used to cover the expenses incurred by the municipality for the promotion of tourism.

The tourism contribution is a tax that can be levied in municipalities in which the number of overnight stays by tourists per year generally exceeds seven times the number of inhabitants from those self-employed persons who derive direct or indirect economic benefits from tourism. This is based on the consideration that the group of people who derive economic benefits from tourism and therefore benefit from the municipal expenditure on tourism should make a special contribution to the municipal expenditure on tourism. The prerequisite for this is a municipal tourism contribution statute.

A tourism contribution can be levied in addition to the visitor's tax. The tourism contribution is owed by self-employed persons who derive economic benefits of a certain duration from tourism in the municipality. The tourism contribution is a not insignificant source of municipal income in tourist communities. Without this income, municipal activities to promote tourism would not be possible in many municipalities.