A QUESTION ABOUT THE TOURIST TAX?
Phone : +33 (0)4 68 82 15 47
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Stay informed and avoid potential sanctions!
Be aware of your declarative obligations and make your prior statements.
The services of the Commune de Collioure 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.
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.
In 2020, to know what case you are in, answer these questions :
Are payments made through your digital operator?
Are people who rent month-to-month taxable ?
Are exempt from the tourist tax (at cost) :
It does not consider the reasons or the length of the stay.
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
In the applicable price table, rates set in the decree are increased by potential additional taxes.
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 proportional rate is 3,64% 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.
(1) Cost excluding tax per person and per night = cost of the accomodation (ex-tax) for the stay / Number of nights / Number of occupants
|5 star hotels, furnished flats of tourism and holiday residences||2,50€|
|4 star hotels, furnished flats of tourism and holiday residences||2,50€|
|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, emplacements dans des aires de camping-cars et des parcs de stationnement touristiques par tranche de 24 heures||0,84€|
|Terrains de camping et terrains de caravanage classés en 3,4 et 5 étoiles et tout autre terrain d’hébergement de plein air de caractéristiques équivalentes||0,61€|
|1 or 2 star camping and caravanning sites and other outdoor accommodation sites of equivalent characteristics, and yacht harbours||0,22€|
|Every establishments without or pending classification except outdoor accomodation||3,64% + taxe additionnelle départementale|
(*) Additional fee of 10% for the benefit du Conseil Départemental des Pyrénées Orientales included.
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.
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 30 of the following month to :
Office de Tourisme de la Culture et de l'Animation
Service taxe de séjour
Place du 18 juin
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..
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.
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.