Übernachtungssteuer / Bettensteuer
Schleswig-Holstein
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99139003000000, 99139003000000
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Typ 5
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Municipalities, authorities or cities can levy a tax on overnight stays in accommodation establishments (accommodation tax) for their area.
Some municipalities levy a tax on overnight stays in accommodation establishments (accommodation tax). The amount of the accommodation tax may be regulated in a statute.
Accommodation establishments are hotels, guesthouses, vacation apartments, vacation homes, inns, hostels and similar establishments where overnight stays are offered for a fee.
To the municipal, local or city administration in whose district the accommodation establishment is located.