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Municipalities can levy a tourism tax on businesses (e.g. hotels, guesthouses, inns) if they are recognized as a "spa, recreation or tourism location" (e.g. health resort) and have issued a corresponding local statute.
The tourism tax conceptually replaces the tourism tax.
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 operate your business or company or where you have a business premises.