resort and accomodation tax useful informations

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Morgins Tourisme Morgins Tourisme +41 (0)24 477 23 61 www.morgins.ch touristoffi[email protected] Useful information Resort and accomodation tax :

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Resort and accomodation tax useful informations

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Page 1: Resort and accomodation tax useful informations

Morgins Tourisme

Morgins Tourisme+41 (0)24 477 23 61

www.morgins.ch [email protected]

Useful information

Resort and accomodation tax :

Page 2: Resort and accomodation tax useful informations

Morgins Tourisme - resort and accommodation tax : useful information2

WHO IS THE OFFICIAL RESORT TAX COLLECTION AGENCY

FOR MORGINS ?Morgins Tourisme has been officially commissio-ned for the Resort Tax Collection by the Com-mune of Troistorrents.

WHAT IS THE SCALE OF RESORT TAX IN MORGINS ?

Adults(from 16) : CHF 2.10 per adult per nightChildren (from 6 to 15) : CHF 1.05 per child per nightChildren under 5 : free of charge

EXEMPTIONPeople not subject to payment of Resort Tax are :- Anyone who is resident in the commune of Troistorrents- Immediate family, grand-parents and spouse of anyone resident in the commune of Troistorrents.- Children under 6 years old.

WHAT IS RESORT TAX ?Resort Tax was introduced by the Cantonal law on tourism on the 9th February 1996.It is collected annually from the non-resident visi-tors from 1st November to the 31st October.The proceeds of the resort tax are entirely rein-vested in touristic events in Morgins, which above all, enable the provision of a welcome service, information office as well as a wide range of entertainment.

WHO IS SUBJECT TO RESORT TAX ?

Everyone spending a night in Morgins or within its boundaries, who is not a resident of the commune, is subject to the resort tax, whether it concerns the owner, his/her family, guests or tenants (long and short term stays)

WHO IS RESPONSIBLE FOR PAYMENT OF THE RESORT TAX ?

Besides the payment of his own resort tax and that of his family, every owner who accommo-dates overnight visitors is personally responsible for collecting the resort tax himself from his visi-tors or tenants and then to transfer the payment to the official tax collection agency.In addition to his own payment, the owner is equally obliged to declare every night of visitor occupancy to the tax collection agency for statis-tics and auditing.In the case of an estate agency renting the pro-perty on behalf of the owner, the estate agency will then collect the resort taxes themselves from the visitors and transfer them to the tax collec-tion agency. (See you estate agent for details.)The owner who neither rents out nor occu-pies his property must advise the tax collection agency in writing each year and complete the relevant box on the Resort Tax Account form.

Page 3: Resort and accomodation tax useful informations

Morgins Tourisme - resort and accommodation tax : useful information 3

HOW TO DECLARE NIGHT OCCUPANCY OF MY PROPERTY AND PAY THE RELEVANT RESORT TAX?

FREQUENT GUESTS AND SEASONAL

OR YEARLY TENANTS2 options

OCCASIONAL GUEST AND HOLIDAY TENANT TAX

Payment per nightComplete the «6 Monthly Resort Tax account » form with precise details concerning night occu-pancy of your property as well as the category of visitor (owner or long term tenant etc) for each visit and hand in to Morgins Tourisme for invoicing, by the latest the 10th May and the 10th November

>Price CHF 2.10 per adult, from 16CHF 1.05 per child, from 6 to 15No charge for children under 6

The owner> is responsible for collecting resort tax from his guests and tenants> is obliged to transfer resort tax for himself, his family, guests and tenants to Morgins Tourisme.

Payment per nightComplete the « 6 Monthly Resort Tax Account » form (same for owners) with precise details concerning night occupancy of your property as well as the category of visitor (guest or tenant) for each visit and hand in to Morgins Tourisme for invoicing, by the latest the 10th May and the 10th November.

>Price CHF 2.10 per adult, from 16CHF 1.05 per child, from 6 to 15No charge for children under 6

IMPORTANTThe 6 monthly accounts must all be completed and returned without fail to Morgins Tourisme,

even if you haven’t had the opportu-nity to stay here during that time.

Annual Fixed Price PaymentLong term tenants and owners have the oppor-tunity of paying a fixed price resort tax, valid from 1.11 to 31.10, which is personal and not trans-ferable.To benefit from this option, please complete the « Application for Fixed Price » form and transfer to Morgins Tourisme along with payment before the 15th April.

>Price On the basis of 40 nights per yearCHF 84,- per year per adult from 16CHF 42,- per year for children from 6 to 15No charge for children under 6

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Morgins Tourisme - resort and accommodation tax : useful information4

WHAT ARE THE ACCOMMODATION TAX RATES

IN MORGINS ?-Adults (over 16) : CHF 0.50 per adult per night-Children (from 6 to 15) : CHF 0.25 per child per night-Children under 5 : free of charge

ALLOCATION OF ACCOMMODATION TAX

The proceeds of the accommodation tax are entirely used in the interest of tax payers and contribute notably to financing the promotion of local and cantonal tourism.They are divided 2/3 for Valais Tourisme and 1/3 for Morgins Tourisme.

WHAT HAPPENS IF NIGHTLY OCCUPATION

OF PROPERTIES ARE NOT DECLARED OR IF RESORT AND

ACCOMMODATION TAXES ARE NOT PAID ?

In accordance with article 43 of the cantonal law on tourism, the person who accommodates visitors, who does not hand in his completed 6 monthly resort tax account form by the required date and who does not pay the due amount of tax is liable for a tax charge by the Communal Counsel, backdating over the previous 5 years.

In addition, the person who accommodates visi-tors who tries to avoid tax payment by giving false, misleading information, or does not respect the deadline dates can be fined by the cantonal authorities.

Finally, we would like to remind you that these taxes and their collection are periodically verified by the State.

WHO IS SUBJECT TO ACCOMMODATION TAX ?

Landlords or owners who accommodate visitors for financial return are subject to accommoda-tion tax.It is charged per night, according to how many nights are stated in the 6 monthly resort tax account form.

WHO IS RESPONSIBLE FOR PAYMENT OF THE

ACCOMMODATION TAX ?Every property owner who is subject to accom-modation tax must pay it to the tax collection agency.In the case of an estate agency renting the pro-perty on behalf of the owner, the agency will generally assume the payment of the accommo-dation tax to Morgins Tourisme for the rented period. (See your estate agent for details.)

HOW TO PAY THE ACCOMMODATION TAX ?

On completion of the « 6 monthly resort tax » form handed in to Morgins Tourisme, an invoice will be returned covering the nights occupied by short and long term tenants.

WHO IS THE OFFICIAL ACCOMMODATION TAX

COLLECTION AGENCY FOR MORGINS ?

Morgins Tourisme has been officially commissio-ned for both the Resort Tax Collection and the Accommodation Tax collection by the commune of Troistorrents.

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Morgins Tourisme - resort and accommodation tax : useful information 5

How to proceed ? Period

Deadline for payment and account/form

returns

I wish to pay a fixed rate resort tax

I complete the «Request for Fixed Price » form and hand in to Morgins Tourisme, then pay the amount due by bank transfer or postal payment.

From 1.11 to 31.10 Before the 15th April

I wish to pay my resort tax

per night

or

I rent out my chalet or

apartment and I must pay the

resort tax for my guests or tenants.

I complete the «6 Monthly Resort Tax Account » form and hand in to Morgins Tou-risme, then pay the amount due by bank transfer or postal payment.

WinterFrom 1.11to 30.4

Before the 10th May

SummerFrom 1.05 to 31.10

Before the 10th November

I have rented out my chalet or apartment and I must pay

accommodation tax

On receipt of the invoice from Morgins Tourisme, I pay the amount due by bank transfer or postal

WinterFrom 1.11 to 30.4

Within 30 days of receipt of invoice

SummerFrom 1.05 to 31.10

Within 30 days of receipt of invoice

PAYMENT REMINDERS

Page 6: Resort and accomodation tax useful informations

Morgins Tourisme - resort and accommodation tax : useful information6

HOW TO HAND IN YOUR FORMS AND ACCOUNTS ?• By mail to :

Morgins Tourisme Service des Taxes Place du Carillon 1 - CP 55 1875 Morgins

• By fax to : +41 (0)24 477 37 08

• By email to : [email protected]

Download your forms from the Morgins web site : www.morgins.ch

HOW TO PAY YOUR TAX ?• By bank transfer :

Morgins Tourisme Compte postal : 19-8571-2 IBAN : CH70 0900 0000 1900 8571 2 BIC : POFICHBEXXX

• By postal payment, on request from Morgins Tourisme : +41 (0)24 477 23 61

Join us on Facebook : www.facebook.com/morgins.ch

Find all information, future activities and events in Morgins on www.morgins.ch

We would like to thank you for your kind and honest collaboration. It is above all thanks to these taxes that we succeed in maintaining and improving our welcome and information services at the tourist office, as well as offering the events and entertainment that help make your stay in Morgins as enjoyable as possible!