PROVENCE-ALPES-AGGLOMERATION
La tourist tax is established and collected in the territory of Provence Alpes Agglomération. Hosts are required to collect and remit the tourist tax which is established in the territory of Provence Alpes Agglomération and the department of Alpes-de-Haute-Provence. THE recipes. generated by this tax make it possible to contribute to the financing of tourism promotion and development actions carried out by communities and tourist offices.
Who is concerned ?
The accommodation structures below are affected by the tourist tax :
- Hotels
- Furniture
- Tourist residences
- Campsites
- Holiday villages
- Collective hostels
- Bed & Breakfasts
- Motorhome areas and tourist parking lots
Whom to contact?
The services of Provence-Alpes-Agglomeration are at your disposal to inform you and support you in the collection, declaration and payment of the tourist tax.
For any questions about the tourist tax, you can go to Cuzin (physical reception on Tuesday, Wednesday, Thursday) at 42 avenue François Cluzin Klein, 04000 DIGNE-LES-BAINS.
You can also consult the dedicated website https://provencealpesagglo.taxesejour.fr/, write to [email protected] or call: +06 16 92 86 37 XNUMX. You can also go directly to the online information and declaration platform.
The practical guide to seasonal rental
To help you in your obligatory procedures avant la rental of your guest rooms and furnished tourist accommodation, consult now the seasonal rental guide.
Who pays the tourist tax?
People accommodated for payment pay a tourist tax to their host.
• Persons staying for a fee or free of charge.
These are people who pay to occupy the accommodation, or who stay there for free as part of a gift box or a special offer, for example.
• Subject persons.
According to the terms of Article L. 2333-29 of the General Code of Territorial Communities, the tourist tax is established on people who are not domiciled in the municipality. As of January 1, 2020, there is no longer any reference to the residence tax and any person not domiciled in the territory of the municipality where he is staying is therefore subject to the residence tax.
Consequently, a person who is only a resident without being domiciled is indeed subject to the tourist tax; a person who is not domiciled in the municipality but who has a second home there is subject to the tourist tax.
• Non-exempt persons.
- Minors,
– Holders of a seasonal employment contract employed in the territory of the community,
– People benefiting from emergency accommodation or temporary rehousing. The reasons or length of stay are not taken into consideration.
What procedure for the host?
1/ I COLLECT THE TAX
I collect the tourist tax from tourists who frequent my accommodation before their departure.
2/ I DECLARE
Every month, I enter the number of nights collected on the platform.
3/ I RECEIVE MY SUMMARY STATEMENT
At the end of each period, I receive my summary statement
4/ I MAKE MY PAYMENT
I pay easily by bank transfer, by online payment, or by check accompanied by my summary statement.
5/ I GET MY PAYMENT RECEIPT
In my emails or to download in my personal space.
What rates apply in 2023?
Depending on your situation, different prices are applicable. You will find details of the amounts, fixed or proportional, below.
How to declare?
Each beginning of the month, you receive by email an invitation to declare the nights sold in the previous month. You declare before the 15th.
If the online stay register is activated
Once you have indicated all the nights marketed for each stay of the month to declare in your accommodation register, you validate it and the declaration is made automatically.
If the online stay register is not activated
- You can ask the manager toactivate the stay register online for your accommodation(s).
- You can also enter the total number of nights collected and the number of nights exempt from tourist tax for each of your accommodations.
Supporting document to attach
- Or an export from your invoicing software.
- Either the document required by law that you hold freely on which appears: the date on which the stay begins; the date of collection; the address of the accommodation; the number of people having stayed; the number of nights recorded; where applicable, the registration number of the accommodation, as provided for in article L. 2333-34 of the General Code of Territorial Communities.
If you have not marketed any nights :
- Simply validate your stay register online at 0.
- If this register is not activated, make a declaration at 0.
- If your establishment is closed for a long period, indicate this in the “MY ACCOMMODATIONS” menu. The declarations of the months completely covered by the closed period will then be indicated as closed. You will not have to report every month and you will not receive an invitation to do so.
How to reverse?
You will receive the summary statement at the end of each period either by:
- Email for website users
- Postal mail for those who submit their paper declarations
Payments must be made before:
- May 31 for taxes collected from January 1 to April 30.
- September 30 for taxes collected from May 1 to August 31.
- January 31 for taxes collected from September 1 to December 31.
You can adjust:
- Directly by online payment, by connecting to the platform
- By bank transfer, you will find the RIB of the community in your 'DOCUMENTS' section by logging in
- By check made out to the order of the CA Tourist Tax Revenue Authority accompanied by the signed summary statement to be sent to Provence-Alpes-Agglomération, 4 rue Klein, BP 90153, 04990 DIGNE-LES-BAINS Cedex. Failure to pay the tourist tax results in the application of a fine of up to €2.
