From 1st July 2011 the City of Florence has established the “tourist tax”, by resolution of the City Council no. 33 of 20 June 2011. The regulation of the tourist tax was subsequently integrated and amended by Resolution no. 21/2012 (with effect from 1st June 2012) and Resolution no. 50 of 28 July 2014 (with effect from 1st October 2014).
HOW DOES IT WORK?
The tourist tax is established under the provisions of Art. 4 of Legislative Decree no. 23 of 14 March 2011. The tax will provides funding, foreseen in the provisional budget of the City of Florence, for tourism activities, maintenance, use and restoration of cultural and environmental assets as well as local public services.
The tax shall be paid for each overnight stay (ie per person per night) in accommodation facilities located in the City of Florence, up to a maximum of 7 consecutive nights.
WHO PAYS THE TAX?
The tax is applied to every non-residents overnight stays at accommodation facilities located in the City of Florence.
Please note that from 1st October 2014 the tax is also applied to:
- those who stay in leased holiday properties (in the amount of 3,00 € per person per night). No tax is due in all other types of leases. - Tourists provided with their own units of accommodation who use some areas open to the public overnight parking areas open to the public (in the amount of 1 € per person per night). No tax is due in all other types of leases.
There are the following exemptions:
a) children up to the age of twelve years;
b) people who care for patients admitted to local hospitals, including outpatient care, for a maximum of two assistants per patient;
c) patients who make hospital care in outpatient care;
d) students enrolled at the University of Florence.
The application of the exemption as indicated in letter (b) and (c) is subject to the granting of a declaration written by the person concerned to the accommodation manager, under the provisions of art. 46 and 47 of Presidential Decree 445/2000 and subsequent amendment.
The application of the exemption as indicated in letter (d) is subject to the granting of the registration certificate of the University of Florence for the current academic year.
HOW MUCH DOES IT COST?
The tourism tax is calculated depending on the type of accommodation facilities defined by regional legislation, which considers the features and services offered by the same facilities.
Please note that those who stay in leased holiday properties shall be subject to the tourist tax.
The tax measures, approved by resolution of the City Council no. 33 of 20 June 2011 and by resolution of the City Council no. 50 of 28 July 2014, are available in the following chart, that you can also find on the website of the City of Florence.
By resolution of the City Council no. 21/201, the tourist tax is reduced by 50% for:
a) groups of lower and upper secondary schools making a education tour in Florence;
b) athletes under the age of 16 years, members of groups participating in sporting events and tournaments organized in collaboration with the Municipal Administration;
The application of the reduction as indicated in letter (a) is subject to the granting of a written statement from the School Headmaster.
The application of the reduction as indicated in letter (b) is subject to the granting of a written statement from the Sports Federation of belonging.
Regarding the amount of the tax due, the accomodation manager may issue a receipt (in a nominative form) to the customer (keeping a copy of the original), or enter an invoice amount indicated as "transaction designed outside the scope of VAT".