The tourist tax is regulated by the article 15 of the Provincial Law 12 August 2020 n. 8 and it is regulated by the D.P.P. 3 December 2020 n. 15-28/Leg.
The tax is due from all those staying overnight in accommodation situated within the province, for a maximum of 10 consecutive nights at the same facilities.
THE AMOUNT OF THE TAX DUE FOR THESE ACCOMMODATION FACILIITIES FROM 01/12/2021 IS 1,50 EURO PER PERSON/NIGHT.
The following persons are exempt from the tax:
• Children under the age of 14;
• the subjects entitled pursuant to art. 3 of Law no. 104 (Framework law for assistance, social integration and the rights of handicapped persons), whose disability condition is certified in accordance with current Italian legislation and similar provisions of the countries of origin for foreign citizens and their companion;
• Those undergoing treatment at public and accredited private hospitals which have agreements with the national health service in the province;
• Those accompanying patients hospitalised in public and accredited private hospitals which have agreements with the national health service in the province, up to a limit of one accompanying person per patient;
• Civil defence workers and members of the police, armed forces and fire brigade if they are staying at the accommodation facilities in order to carry out their duties;
• Applicants for international protection, unaccompanied foreign children and the victims of trafficking temporarily housed at the accommodation facilities;
• Those staying at the accommodation facilities following measures adopted by the public authorities to deal with emergencies following disasters or events of an extraordinary nature.
For the purposes of applying the exemptions, with the exception of the exemption relating to minors up to the age of 14, the guest, using the appropriate form (present in the forms and manuals) made available by the manager, declares, pursuant to of articles 46 and 47 of the Presidential Decree 28 December 2000 n. 445 to be entitled to exemption from the payment of the provincial tourist tax.