Kurabgabe

municipal bylaws (spa tax bylaws)

Municipalities that are recognized as a spa and recreation resort may levy a spa tax.

A municipality recognized as a spa and recreation resort may, on the basis of a municipal statute, levy a spa tax on non-residents staying in the municipality's area of collection. The spa tax serves to partially cover the expenses of the public facilities provided for spa and recreation purposes.

The spa tax is basically a cost factor for the taxpayer. The amount of the spa tax is determined by the regulations on the tax scale and the tax rate in the respective statutes.

The deadlines for the due date of the spa tax are regulated in the respective municipal statutes.

With regard to the imposition of the spa tax, the person liable for the tax has the right to appeal.

Municipalities that are recognized as a spa and recreation resort may levy a spa tax.

the municipality levying the spa tax

the municipality levying the spa tax