What is tax?
Tourist tax according to Article 224 of the Municipalities:
Relating to the keeping of residence within the municipality by persons not resident in the municipal personal records registered, a tax may be levied.
In plain Dutch means that a municipality imposes a tax on people who do not live officially in place, where they stay (these people are also known as tourists). Doing municipalities officially because tourists simply make use of the facilities in a commune. With this money, the church should maintain these facilities and possibly improve.
How and to whom I pay tax?
You pay the tax is not to the municipality directly, but this is calculated by the summerhouse, hotel, apartment, bed and breakfast or other accommodation where you stay. They then pay to the municipality.
How much is the tax?
Perhaps the most interesting question. The municipality determines firstly whether one has to pay tax and how high it is. The rental party such as hotels or summer home owners etc. So here have no influence on! Should the Municipality above, then there are basically four different ways how they can be taken into account:
- You pay a fixed amount per person, for nacht. (2016 is dit € 1,85 p.p.p.n.)
- You pay a fixed amount per booking, So for the entire stay.
- You pay a fee per room, for nacht.
- You pay a percentage of the room rate.
The first three options are self-explanatory. The amount only varies by municipality, and may also differ per night location. So a summer house may have to pay a different amount back to the community than a hotel.