Statutes of the town of Wolkenstein on the levying of a tourist tax
- Tourist Tax Statutes -
On the basis of § 4 of the Town Code for the Free State of Saxony (SächsGemO) and §§ 2, 6 paragraph 2 sentence 2 and 34 of the Saxon Local Tax Act (SächsKAG), the Town Council of the town of Wolkenstein adopted the following Statutes on 06 September 2021:
Collection of a tourist tax and collection area
- The town of Wolkenstein levies a tourist tax to cover the special costs it incurs for the production,
- acquisition, expansion and maintenance of the facilities and installations provided for tourist purposes, for
- the events held for tourist purposes and for the possibility, possibly also within the framework of a
- supra-regional network, granted to those liable to pay the tax of using local public transport and other offers
free of charge or at a reduced rate. It is levied irrespective of whether and to what extent the facilities, installations, events and benefits made available are actually used. The costs within the meaning of sentence 1 also include the costs incurred by a third party providing services to the town, insofar as they are owed to the third party by the municipality. Facilities, installations and events within the meaning of sentence 1 nos. 1 and 2 also include those provided, used or held for curative and rehabilitation purposes.
- The levying of user fees and other charges for public facilities and events of the municipality shall remain unaffected.
- The collection area is the entire urban area of the municipality of Wolkenstein with the districts of Wolkenstein, Gehringswalde, Falkenbach, Schönbrunn and Hilmersdorf.
Persons liable to pay the tourist tax
- Natural persons who take up accommodation in the collection area but are not residents of the municipality are liable to pay the tourist tax. Accommodation in the collection area is also taken by those staying in rehabilitation clinics, sanatoriums, caravans, tents, vehicles and the like. Owners of weekend houses, dachas, summerhouses and comparable buildings that are equipped in such a way that they are accessible for residential use are also liable to pay the tourist tax within the meaning of sentence 1; this already includes regular residential use at weekends outside the heating period.
- Natural persons who, although they are residents, have their main place of residence in another city are also liable to pay the tourist tax in accordance with paragraph 1.
- Natural persons who stay in the collection area for professional reasons are also liable to pay the tourist tax in accordance with paragraph 1. However, residents who work, are in vocational training or are studying in the collection area and establish a secondary residence for this purpose are not liable to pay the tourist tax.
- Natural persons who take up accommodation in the collection area for a temporary visit without paying a charge are not liable to pay the tourist tax if this can be regarded as socially appropriate, in particular in the case of visits by relatives.
- Natural persons who do not take up accommodation in the collection area but are cared for in the facilities created for this purpose for curative or rehabilitation purposes are also liable to pay the tourist tax.
Scale and rate of the tourist tax
- The tourist tax per person and day of stay amounts to
- in the spa zone 1: Gehringswalde parish €2.00,
- in the spa zone 2: Wolkenstein, Falkenbach, Schönbrunn and Hilmersdorf €1.50.
Arrival and departure days are calculated as one day.
- Persons liable to pay tourist tax pursuant to § 2 paragraph 1 sentence 3 and paragraph 2 shall pay a flat annual tourist tax irrespective of the duration and frequency as well as the season of the stay. This is 28 times the daily rate. This corresponds to the following in the collection area
- in the spa zone 1: Gehringswalde parish €56.00,
- in the spa zone 2: Wolkenstein, Falkenbach, Schönbrunn and Hilmersdorf €42.00.
The flat-rate annual tourist tax may be waived upon written application if the person liable for the tourist tax can credibly prove that he or she did not use the residence or other accommodation during the entire calendar year.
- Insofar as the levying of the tourist tax is subject to VAT, the VAT shall be added to the tourist tax in accordance with paragraphs 1 and 2 in the amount stipulated in the Value Added Tax Act. To this end, the municipality must inform those responsible for collecting and paying the tourist tax in accordance with § 9 in good time as to whether there is a VAT liability and, if so, which tax rate is to be applied.
Exemption from the obligation to pay the tourist tax
- Exempt from the tourist tax are:
- Children up to the age of 6,
- participants in school trips,
- accompanying persons of severely disabled persons, if the necessity of the accompaniment is proven by official medical certificate, severely disabled person's identity card or pension certificate,
- sick persons who are unable to leave their accommodation after the person concerned has proved the duration of the impediment by presenting a medical certificate; the certificate is to be returned to the person presenting it after inspection,
- each additional person of a family, if a full (§ 3 paragraph 1) or reduced (§ 5 paragraph 1) tourist tax is paid for three family members;
- in the case of application of § 3 paragraph 2 (flat-rate annual tourist tax), each additional person in a family if the flat-rate annual tourist tax is paid for one family member;
Members of a family are deemed to be relatives within the meaning of § 15 of the Tax Code.
- The conditions for exemption from the obligation to pay the tourist tax shall be confirmed by the submission of appropriate proof, unless they are obvious. The proof shall be returned to the person concerned after inspection.
Reduction of the tourist tax
- The tourist tax is reduced to
- in the spa zone 1: Gehringswalde parish €1.40
- in the spa zone 2: Wolkenstein, Falkenbach, Schönbrunn and Hilmersdorf €1.00
- Children and young people from 6 to 18 years of age,
- Severely disabled persons whose degree of disability is at least 80 per cent, if the degree of disability is proven by an official medical certificate, a severely disabled person's identity card or a pension certificate,
- Pupils, students and trainees from the age of 18 to the age of 27,
- Guests who fall under § 2 paragraph 5.
- In the event of a concurrence of several grounds for reduction pursuant to paragraph 1, only one reduction shall be granted.
- The conditions for reduction of the tourist tax shall be confirmed by the submission of appropriate proof, unless they are obvious. The proof shall be returned to the person concerned after inspection.
- Every person who is subject to the tourist tax due to their accommodation in the collection area is entitled to a guest card. This also applies to persons who are exempt from paying the tourist tax in accordance with § 4. The guest card is not transferable. The guest card contains
- the number of the guest card,
- the accommodation facility,
- the surname and first name of the guest card holder and
- the day of arrival and departure.
- Persons who pay the flat-rate annual tourist tax (§ 3 paragraph 2) as well as their family members shall receive a guest card which contains the number of the guest card, the surnames and first names of the guest card holder as well as the place of stay and their address.
- The guest card entitles the holder to free or reduced-price use of certain public and private facilities, offers and events within and outside the municipality during the specified period, including the day of arrival and the day of departure. It shall be presented upon request. The services will be made known to the guest in an appropriate manner when the guest card is handed out.
Incurrence and due date of the tourist tax
- The tourist tax liability is incurred in the cases of § 2 paragraph 1 sentence 1 and 2 as well as paragraph 3 sentence 1 on the day of arrival in the collection area. It is due for payment on the last day of stay in the collection area.
- In the cases of § 3 paragraph 2 (flat-rate annual tourist tax), the tourist tax liability arises on 1 January each year. In the case of new residents within the meaning of § 2 paragraph 2, it arises on the first day of the subsequent calendar month. In the case of departing residents within the meaning of § 2 paragraph 2, it shall end at the end of the calendar month in which the departure takes place. The flat-rate tourist tax is to be assessed pro rata according to the number of months for which a tourist tax debt exists in the case of moving in and moving out. Sentences 2 to 4 apply mutatis mutandis to weekend houses, dachas, summerhouses and comparable structures; in this context, the point of reference is the taking of possession or the relinquishment of possession. The flat-rate tourist tax is due one month after notification of the tourist tax notice.
- In the cases of § 2 paragraph 5, the tourist tax liability is incurred with the use of the facility. It is due for payment on the day of the last use of a facility.
- Anyone who accommodates persons liable to pay tourist tax in accordance with § 2 or who looks after such persons for curative or rehabilitation purposes, or who operates a campsite, shall be obliged to register non-residents staying with him or her or undergoing treatment in the collection area.
- Anyone staying overnight at an accommodation establishment or other facility within the meaning of paragraph 1 as a person liable to pay the tourist tax must complete the official registration form correctly and in full and sign it by hand on the day of his or her arrival. The proprietor of the establishment shall keep the prescribed registration forms available and shall ensure that the guests who have been admitted by him or her and who are liable to pay the tourist tax comply with these obligations. The original registration form must be kept for one year from the date of arrival of the accommodated person and must be destroyed within three months of the expiry of the retention period. A duplicate of the registration form must be sent to the municipal administration monthly by the tenth working day of the following month. Alternatively, with the consent of the accommodated person, the obligation to register can also be fulfilled by collecting the required data electronically and the accommodated person confirming their accuracy and completeness on the day of arrival using an identification procedure permitted under the Federal Registration Act (BMG). In this case, the report to the municipality is to be made electronically.
- Persons liable to pay a flat-rate annual tourist tax (§ 2 paragraph 1 sentence 3 and paragraph 2 in conjunction with § 3 paragraph 2 and with § 7 paragraph 2) are obliged to register within ten working days after moving in and to deregister immediately after moving out. In the case of weekend houses, dachas, summer houses and comparable structures, the focus shall be on the taking possession or the relinquishment of possession instead of on the move-in and move-out.
- Notifications under these by-laws shall be made using the official forms provided by the municipality. The official forms are attached to the Statutes as annexes.
- The Tourist Tax Statutes must be available for inspection by every guest at the accommodation facility or at the person responsible for collecting the tourist tax.
- The fulfilment of the general reporting obligations under the Federal Registration Act (Bundesmeldegesetz, BMG) shall remain unaffected by the provisions under paragraphs 1 to 5.
Collection and payment of the tourist tax
- The group of persons referred to in § 8 paragraph 1 shall collect the tourist tax plus any VAT from the persons liable to pay the tourist tax and pay it to the city on a monthly basis by the tenth working day of the following month. The guest nights provided and the amounts collected in detail shall be itemised in a statement. This also applies if the enterprise has not accommodated any persons in a quarter; in this case, a false report ('zero report') must be made.
- If the tourist tax is included in the fee that the tour participants have to pay to a tour operator, the tourist tax shall be collected by the tour operator and paid to the accommodation providers within the meaning of § 8 paragraph 1 without delay after arrival. Further enforcement in accordance with § 9 paragraph 1 is the responsibility of the accommodation provider.
- The settlements shall be made using the official forms provided by the municipality. The official form is attached to the Statutes as an annex.
- The tourist tax must be kept and accounted for separately from the business assets. This applies to both cash and account management.
- The group of persons entrusted with the collection and settlement of the tourist tax shall be liable vis-à-vis the municipality for the collection and payment of the tourist tax in accordance with these Statutes.
- A regulatory offence within the meaning of § 6 paragraph 2 sentence 1 no. 2 SächsKAG is committed by anyone who intentionally or recklessly
- as a person accommodating persons for remuneration, as a person looking after persons for curative or rehabilitation purposes, as an operator of a campsite, fails to register persons staying with him or her or undergoing treatment immediately after arrival at the municipal administration using the official form provided by the municipality, in contravention of § 8, paragraph 1, paragraph 2, sentence 4 and paragraph 4,
- as a person liable for tourist tax, in contravention of § 8 paragraph 2 and 4, does not correctly and completely fill in and sign the official form provided by the municipality on the day of his or her arrival,
- as a person liable for tourist tax, fails to register using the official form provided by the municipality within ten working days of moving in or taking possession of a building, in contravention of § 8 paragraph 3,
- as a person acting on behalf of a tour operator, fails to pay the tourist tax to the accommodation provider immediately after arrival, even though the tourist tax is included in the fee that the tour participants have to pay to the tour operator, in contravention of § 9 paragraph 2 sentence 1,
- in contravention of § 9 paragraph 1 sentence 1, fails to collect the tourist tax from persons liable to pay the tourist tax,
- in contravention of § 9, paragraph 1, sentence 1 and paragraph 2, sentence 2, fails to pay the collected tourist tax to the municipality by the tenth working day of the following month at the latest,
- in contravention of § 9, paragraph 1, sentences 2 and 3, fails to account in detail for the guest nights granted and the amounts collected by the tenth working day of the following month at the latest,
- in contravention of § 9 paragraph 4, does not ensure that the retention and accounting of the tourist tax is carried out separately from the business assets, both in the case of cash and account management
and thereby makes it possible to reduce a tourist tax or to obtain unjustified tax advantages (tax jeopardy).
- The administrative offence can be punished with a fine of up to 10,000 euros.
- The punishment of administrative offences according to § 6 paragraph 1 as well as paragraph 2 sentence 1 No. 1 SächsKAG and according to other directly applicable statutory offences shall remain unaffected.
Entry into force
These Statutes come into force on 01 January 2022.
At the same time, the Statutes of 01 January 2017 shall cease to be in force.
Wolkenstein, 07 September 2021
Notice pursuant to § 4 paragraph 4 of the Local Government Code for the Free State of Saxony (SächsGemO)
Pursuant to § 4 paragraph 4 sentence 1 of the Local Government Code for the Free State of Saxony (SächsGemO), statutes that have come into being in breach of procedural and formal requirements are deemed to have been valid from the outset one year after their publication. This does not apply if
- the Statutes have not been drawn up or have been drawn up incorrectly,
- Regulations on the publicity of meetings, the approval or the publication of the Statutes have been violated,
- the mayor has objected to the resolution under § 52 paragraph 2 on the grounds of unlawfulness,
- before the expiry of the period referred to in sentence 1
- the legal supervisory authority has objected to the resolution, or
- the violation of the procedural and formal requirement has been asserted in writing against the municipality, stating the facts that are supposed to substantiate the violation.
If an infringement pursuant to sentence 2 no. 3 or 4 has been asserted, anyone may assert this infringement even after expiry of the period referred to in sentence 1.