By way of Council Resolution no. 53, which was passed on 11 July 2011, significant changes have been made to the methods in which the tourist accommodation tax is implemented. This brochure, prepared by the Financial Resources Department, in collaboration with the Local Taxation and Fiscal Federalism Commission of the Order of Chartered Accountants and accounting experts of Rome, is intended to illustrate the salient points of the interpretative circular issued on 21 December 2011, to aid with the correct application of the tax exemption and reduction provisions, as well as the appropriate action to take should any visitor refuse to make payment

The tourist accommodation tax is to be paid by the visitor and is to be applied by the following accommodation facilities:
- Hotels;
- Bed and Breakfasts (B&B);
- Holiday homes;
- Holiday apartments;
- Rented rooms;
- Apartment-hotels (RTA);
- Camping grounds;
- Farmhouse accommodation;
- Areas equipped for temporary stops (i.e. Caravan parks);
The tax need not be applied by youth hostels or by any facilities located in the locality of Polline e Martignano.

Amount of the tourist accommodation tax
The tax rates are the following:
-  € 1,00 per night per person for overnight stays in open air facilities – camping grounds and areas equipped for temporary stops;
-  € 2,00 per night per person for overnight stays in farmhouse accommodation, B&Bs, holiday homes and apartments, rented rooms, RTAs and 1, 2 or 3 star hotels;
-  € 3,00 per night per person for overnight stays in 4 or 5 star hotels;
The tax is applicable up to a maximum of
-  5 consecutive nights in camping grounds and areas equipped for temporary stops
-  10 consecutive nights in the other types of accommodation facilities

Categories of visitors exempt from paying the tax
The tourist accommodation tax is not required to be paid by:
- persons registered as residents in Roma Capitale (In the case of any discrepancy between the effective place of residence and the residence indicated in a person’s identity documents, the visitor is to provide “self-certification” for the purposes of obtaining an exemption);
- children younger than ten years of age;
- sick persons;
- one “accompanying” person for every patient admitted to health care facilities;
- the parents of sick children under eighteen years of age;
[The patient and the accompanying person must self-certify (Arts. 49 & 47 Presidential Decree 445/2000) that the overnight stays are related to the need for the companion to provide inpatient care or assistance to the patient]
- tourist bus drivers;
- one tour guide for every 25 group participants;
- State Police and other armed forces engaged in public order and safety [The public order and security grounds giving rise to the tax exemption, are to be communicated in advance to the accommodation facilities by the Government Authority, not by the visitor].

Reductions are permitted for visitors meeting the following conditions:
- those staying for a lengthy period in the accommodation facility, even if not continually;
- the period of the stay is agreed in advance by way of contract between the visitor and the accommodation facility;
- the stay is linked to study or work requirements;
Attendance of the study courses must be documented by the university or training institution, while the work requirement is to be documented pursuant to Arts. 46 & 47 DPR 445/2000.
The reduction is not applicable if the accommodation contract for employers (i.e. pilots, hostess) is between the employer (i.e. airline) and the accommodation facility (n. 3 Circular issued on 21 December 2011)
The tax is to be paid by the visitor for a maximum of 10 nights (or 5 nights for open air facilities) total in any one solar year.
Should the visitor move between different accommodation facilities during the course of a solar year, it is not possible to deduct the amount of tax paid to the first facility but due and owing to the second facility. In any case, the number of overnight stays accrued are reset at the end of the solar year.

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