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§ Section 10 of the Schleswig-Holstein Municipal Tax Act (KAG).
A spa tax can be levied by municipalities recognized as a spa or resort if the municipality has issued a corresponding local statute.
The spa tax is payable by non-residents who are staying in the area where the tax is levied and who have the opportunity to use public facilities or participate in events.
General information on tourism in Schleswig-Holstein can be found on the website of Tourismus-Agentur Schleswig-Holstein GmbH (TASH).
To the municipal, local or city administration in whose area you are staying without having your permanent residence there (e.g. vacation stay or day guest).