The Communauté de Communes de la Porte des Vosges Méridionales has opted for a tax system based on actual tourist tax. This applies to all types of taxable accommodation. This tax is governed by The latest resolution of 25/06/2024, applicable from 01/01/2025, and voted on by the community council of the Communauté de Communes de la Porte des Vosges Méridionales.

As a host, you are required to collect the tourist tax from persons accommodated for a fee who are subject to it but not exempt, in accordance with the provisions of this resolution.

The cases of exemption from the actual tourist tax are:

• Minors
• Holders of a seasonal employment contract employed in the territory of the community
• People benefiting from emergency accommodation or temporary rehousing

Since January 1, 2019, the actual tourist tax must be collected by digital platforms, provided they act as payment intermediaries on behalf of non-professional landlords. Other digital platforms are not obligated to collect the tourist tax, but this remains an option. Here are the rules:

• For overnight stays marketed through a digital operator, it is the operator who collects the tourist tax and is therefore also responsible for declaring and remitting the funds to the tourist tax management service in your region. If you did not directly market any overnight stays for an entire month, simply validate your register with a 0 or submit a 0 declaration.
• For overnight stays marketed by you directly or through a digital operator that does not collect the tourist tax, you must collect, declare, and remit the corresponding amounts. Failure to do so may result in penalties!

The proceeds from the collection of this tax are allocated to expenditures aimed at promoting tourist activity in the territory or to expenditures relating to actions for the protection and management of natural areas for tourism purposes.