Tourist tax (Ids)

Things
The legislative decree of 14 March 2011 n. 23, article 4, has given municipalities the right to institute the tourist tax, the proceeds of which are intended to finance interventions in the field of tourism as well as maintenance, use and recovery of local cultural and environmental assets, as well as related services local publics.

The Municipality of Cagliari, with the Municipal Council resolution n.60 of April 19, 2021, introduced the tourist tax.

The tax must be applied to all overnight stays of non-residents in accommodation, hotel, complementary, outdoor facilities, tourist rentals and farmhouses, located in the territory of the Municipality of Cagliari, and is calculated for each overnight stay by applying the approved rate by the municipal council with resolution no. 45 of 20 April 2021.

The law and the municipal regulation provide for some obligations for the manager of the accommodation facility such as the application of the tax for stays at the managed facility, the periodic communication to the Municipality of the overnight stays, the payment of the tax in the municipal coffers, the annual declaration .

To facilitate accommodation facilities, the Municipality of Cagliari will activate a dedicated portal.

The law decree of 19 May 2020, n. 34, converted into law 20 July 2020, n. 77, introduced important changes on the role of the manager of the accommodation facilities establishing, in article 180, that "the manager of the accommodation facility is responsible for the payment of the tourist tax [...] with the right of recourse to taxable persons", ie the guests staying in the property.

Who is it for?
Guests
(Article 2 of the regulation)

The tourist tax is payable by non-residents who stay overnight in the municipal area in any type of hotel and non-hotel accommodation facility, by which we mean: hotels, residential hotels, hotel villages, widespread hotels and rural hotels, campsites, tourist villages, bed & breakfasts, domos, boat & breakfast, residences, holiday homes, holiday homes and apartments, youth hostels pursuant to regional law no. 16 and, although still in force until the adoption of the implementation directives of this law, the regional law 14 May 1984 n. 22 and the regional law 12 August 1998 n. 27, as well as properties intended for short-term leasing, referred to in Article 4 of the Decree Law of 24 April 2017, no. 50.

The tax is due for each overnight stay. In the same calendar year, in the case of overnight stays longer than five consecutive days, only the first five consecutive nights are subject to the tax as long as they are carried out in the same accommodation facility.

Accommodation
(Obligations of the person responsible for paying the tourist tax, article 6 of the regulation)

The subjects indicated in Article 3, paragraph 2 are responsible for the payment of the tourist tax, with the right of recourse to the taxable persons, for the presentation of the return as well as for the additional obligations required by law and by this regulation.

The person responsible for paying the tourist tax is required to inform his guests of the application, extent and exemptions of the tourist tax by posting in common places of the structure and / or publishing on the website of the structure of the institutional information material that will be provided by the Municipality.

He must collect the tax, issuing a receipt, issuing a specific numbered and named receipt to the customer, keeping a copy. While waiting for the activation of the dedicated service, it is sufficient to issue a generic receipt, bearing the heading -Comune di Cagliari and the name of the accommodation-.

In cases of exemption, the person in charge presents and requests the compilation of appropriate declarations for exemption from the tourist tax. Report to the Administration the names of the subjects who have refused payment of the tax.

Online access

Tourist Tax - Telematic platform, dedicated to accommodation facilities, for sending periodic communications.

The service allows the managers of the accommodation facilities to register on the platform and to submit the declaration / periodic communication of the overnight stays.

Based on the data entered, the service will propose a tax calculation to be paid to the Municipality. Payments must be made through the pagoPA system, a digital platform for making payments to the Public Administration. Payment can be made directly from the Tourist Tax platform or using the channels of payment service providers (PSP), such as bank agencies, home banking, ATMs, Sisal and Lottomatica points of sale and at the offices. postal.

Frequently asked questions (Faq) and support video tutorials are available on the platform

teeth and collaborators of the Municipality, expressly designated and authorized to whom specific instructions have been provided. Authorized persons have different levels of access, depending on the specific duties.
any data processors for the management and maintenance of the institutional website.
The collected data will not be disclosed - except as provided to meet regulatory obligations - and are not subject to transfer outside the European Union.

Data management and retention period
Browsing data and cookies will be stored for a period of seven days. However, these data could be kept for a longer period, in order to ascertain responsibility in the event of crimes.

The data voluntarily communicated by users by email or by filling in forms on the site will be kept for the time necessary to fulfill the purposes of the above processing and, in any case, no later than the terms to which the Data Controller is subject, in accordance with the law. or regulation.

Rights of the interested party
As an interested party, according to the current regulations, he can:

exercise the right to access your personal data and information relating to them; request the correction of inaccurate data or the integration of incomplete ones; request the deletion of personal data concerning you (upon the occurrence of one of the conditions indicated in article 17, paragraph 1 of the GDPR and in compliance with the exceptions provided for in paragraph 3 of the same article, for example if your data are unlawfully processed); request the limitation of the processing of your personal data (in the event of one of the hypotheses indicated in article 18, paragraph 1 of the GDPR when, for example, your data are unlawfully processed);
object at any time to the processing of your personal data in the event of particular situations concerning you;
Such requests may be addressed to the Data Controller - also through the Data Protection Officer (Dpo) - by communicating to the addresses indicated above, by filling in the attached form and made available on the website of the Guarantor for the protection of personal data;
propose a complaint to a supervisory authority (Authority for the protection of personal data - www.garanteprivacy.it), or to take the appropriate judicial offices, if you believe that the processing of your personal data, carried out through this site, occurs in violation of the provisions of the GDPR.

Consequences of failure to communicate personal data
With regard to the communication of personal data for a legal obligation, or for the fulfillment of a task of public interest, the failure to communicate personal data prevents the provision of the requested online services.

Automated decision making, including profiling
Your personal data will not be subject to any automated decision-making process, including profiling.