The Council of Ministers gave the green light to the decree law on the 2011-2013 budget package.
read on the news I learned of the operation of the institution of the "contribution holiday" up to 10 € for tourists staying in hotels in Rome to fund 'Roma Capitale'
The news, which (of course) is already fueling the protest hoteliers, reminds me of the initiative undertaken recently elected Mayor in 2004, which saw the accession of all tourist cities in Sicily with whom, in Sciacca, was formed the Technical Board of Tourism for the introduction of a contribution of residence, amount "ridiculous" and still much lower than that currently provided for Rome: just € 01.02 per day.
As you know, that initiative did not succeed then translated into law, neither during nor the Berlusconi government during the Prodi government, as in Rome thought it appropriate to refer the matter back to when it would be more 'fully the theme of "fiscal federalism" .
Now that the winds of international crisis appear to have resulted in a change of course on the subject - enough to justify the "tax" for Roma Capitale - and the theme of federalimo tax is very timely, it could open a window for our city and all the tourist cities of Sicily.
read on the news I learned of the operation of the institution of the "contribution holiday" up to 10 € for tourists staying in hotels in Rome to fund 'Roma Capitale'
The news, which (of course) is already fueling the protest hoteliers, reminds me of the initiative undertaken recently elected Mayor in 2004, which saw the accession of all tourist cities in Sicily with whom, in Sciacca, was formed the Technical Board of Tourism for the introduction of a contribution of residence, amount "ridiculous" and still much lower than that currently provided for Rome: just € 01.02 per day.
As you know, that initiative did not succeed then translated into law, neither during nor the Berlusconi government during the Prodi government, as in Rome thought it appropriate to refer the matter back to when it would be more 'fully the theme of "fiscal federalism" .
Now that the winds of international crisis appear to have resulted in a change of course on the subject - enough to justify the "tax" for Roma Capitale - and the theme of federalimo tax is very timely, it could open a window for our city and all the tourist cities of Sicily.
should immediately put in motion that the Technical Board, to rally all the mayors who had adhered to its time and propose the inclusion of a provision of ad hoc in the forthcoming law on fiscal federalism which is so much talk , giving the possibility (no obligation) to all the tourist towns - and not only in Rome - could be established the contribution of living.
The task is certainly daunting, but worth a try!
This is the first real sign of fiscal federalism in favor of communities in the South, which could begin to finance itself with the only real industry in feature: that of tourism!
Needless to point out that the town of Sciacca it would be a great opportunity to enter for the next few years.
In this regard I suggest you read the following article, published in the Journal of the Higher School of Economics and Finance, maybe it will be of help to those who now govern the city and called them all before trying to raise taxes to their fellow citizens.
Posted by Mario Turton
**
Magazine From the High School of Economy and Finance by the Ce.RDEF - Research Center Documentation Economic and Financial
interviews the Mayor of Sciacca - "Tax" (Maria Rita Sidoti)
Mayor Mario Sciacca Turton is leading an initiative for financial inclusion in a rule that should allow the resorts to establish a tax in order to meet the needs of higher costs in the tourist cities must meet. At the end of October was held the first technical committee that gave birth to the League of tourist cities in Sicily, with the aim of promoting the aggregation of Sicilian municipalities large and small tourism-oriented and represent a valid partner in respect of governments and regional national.
Question: Dr. Turton what 'is the situation of the municipalities currently busy with? What services would be enhanced with the proceeds of this tax?
Mario Turton: We must say that it is a "contribution holiday residence." Will improve the services that are offered to tourists that we welcome in our city for short stays: entertainment activities and events, transportation, cleaning, maintenance, and enhancement of monumental environmental, management and promotion of tourism. The costs of the tourist cities, their specificity, far outweigh those of a normal city. Despite the additional costs, however, i trasferimenti finanziari da Stato e Regione sono i medesimi. Inoltre, negli ultimi anni i finanziamenti statali sono gradualmente diminuiti e, quindi, per mantenere gli stessi standard di qualità dei servizi bisogna necessariamente ricorrere a forme di autofinanziamento. Allo Stato chiediamo una norma e non più soldi. Chiediamo la possibilità di istituire una forma di fiscalità nuova ed efficace che, non gravando sui cittadini, vada a dare ossigeno a bilanci comunali sempre più deficitari.
D: Lei è Sindaco di Sciacca dal 29 giugno 2004, quindi da pochissimo tempo, e si è subito impegnato in questa campagna. La considera un'esigenza di primaria importanza? Com'è nata l'idea? Quanto nella scelta conta l'esigenza promuovere the town without being a burden directly on the pockets of citizens of Sciacca?
MT: I consider of paramount importance to revive the project with all its Sciacca resources: the sea, spas, pottery, carnival, fishing, monuments, landscapes, the historic center. Sciacca is a great city. Is one of the most popular tourist destinations in Sicily. The city has enormous potential for growth in these years were unfortunately drowned. I'm trying to give a strong impulse, decided to launch a new development process that sees all interested economic operators and covering all sectors. Some major projects are already underway, others are being developed. Sciacca, memory, is a candidate to become a destination for tourists from all over the investments of Rocco Forte and Development Italy. In the coming years will build, near the large hotels and Sciaccamare Makauda Torre, new hotels and golf courses. Public and private investment to bring in Sciacca tourism to a certain level. There is great interest around my city and the municipal authority is gearing up to offer more efficient services, to show the best face of a Sicily that is changing and wants to turn the page. The "contribution holiday" will serve, along with other financial sources of supply, to make institutions work better and give answers to the tourists and the same cittadini.
D: La Sicilia offre al turista un ambiente straordinario, con chilometri di spiagge incontaminate, spesso a picco sul mare e quindi difficili da raggiungere per essere pulite, nonché un patrimonio artistico di notevole importanza, il tutto offerto quasi gratuitamente al turista. Quanto incide questo sulle finanze dei Comuni siciliani?
M. T. : Incide parecchio, specialmente se il territorio, come nel caso di Sciacca, è vasto. Giusto per dare qualche cifra: al Comune la pulizia della città costa all’anno circa 3 milioni di euro. Il servizio comprende la pulizia delle spiagge, la raccolta dei rifiuti solidi urbani e di quelli ingombranti, la raccolta differenziata e lo spazzamento delle strade. La sola pulizia dei circa 15 km of beaches in the summer (May to September) costs about € 180,000.
D: To promote his legislative initiative has addressed a letter to the other Sicilian towns, asking for membership and participation in a technical panel that will lead to the development of a unitary proposal for submission to Parliament. How many people have already joined?
MT: They have already formally joined the towns of Taormina, Syracuse, Giardini Naxos, Cefalu, Erice, Agrigento, Favignana, Lampedusa and Linosa Acireale. I await the response of other unions. I also requested the support of parliamentarians in Sicily and I have personally contacted the Deputy Minister for Economy Gianfranco Micciche. The Minister Finance Domenico Siniscalco, in a recent "question time" in the Chamber of Deputies, has already expressed the government's willingness to pursue the matter in the context of fiscal federalism. The technical panel was convened by the end of the month. At the meeting attended by all the mayors involved in the initiative. Together they worked out a proposed amendment to be added in the next economic measure. In this regard, we will form a delegation and we will go specifically to Rome.
Q: How do you think this proposal will be accepted outside Sicily?
MT: I think well. All medium to large tourist cities have the same needs and the same problems. I understand that in the past, other unions have tried (see Florence or Venice) to establish a sort of "tourist ticket" to visit their beautiful old town. The entrance ticket may be one of the many variants of the standard on the "contribution holiday" which the method of collection will be decided by each municipality, according to their characteristics.
Q: Do you think that this could weigh on the willingness of the tourist resort that will put in place?
MT: The debate is open. There are various opinions about it: there are those for and against. Some people, like myself, consider it a resource and who is a heavy tax. But you can change your mind. It 'happened recently in Sicily per l’istituzione del ticket d’ingresso nelle aree archeologiche che è stato istituito dopo anni e anni di discussioni. Fino a pochi anni fa, ad esempio, per entrare nella meravigliosa Valle dei tempi di Agrigento non si pagava una lira. Adesso i visitatori pagano un biglietto. E non per questo è diminuito il numero dei turisti ad Agrigento. Il ricavato degli incassi viene utilizzato per l’attivazione di servizi al turista, per la manutenzione della vasta area archeologica e per dare lavoro a molti disoccupati. Non mi risulta che ci siano più lamentele sul ticket d’ingresso nella Valle dei Templi.
D: Non pensa che la sua proposta contrasti con la linea del governo e del premier sulla riduzione delle tasse?
M. T. : Non is absolutely contrary. We speak not of a charge called on the citizens, but a new resource in an insignificant financial impact on stays of tourists. The "contribution holiday" is part of a new vision, I would say the federal economic self-sufficiency of Commons. The introduction could even help in the reduction of the local tax burden on citizens.
Q: With regard to content as it outlines its proposal?
MT: The proposal, in general, should include the freedom to decide the tourist towns of the application of a grant of residence would be calculated on overnight stays in accommodation and paid on the spot. The contribution should be established by municipal regulation, which establishes the rates, although in different ways depending on the category of accommodation, as well as the mode of application and disbursement of revenues to the City. Of course, each municipality should have the freedom to regulate the possible categories of exemption and the amount of the contribution.
Q: The tax is expected to stay in other Member coma Austria, France and Croatia, and seems to work perfectly. The tax in the past was also used in Italy *. There have been recent proposals?
MT: Yes, in Parliament. I understand that four years ago has received a bill in the House Members.
Q: You talk a lot about fiscal federalism and financial autonomy of local authorities. The European Charter for Local Self-Government, while not desirable considering a completely autonomous local finance, which does not react to any state contribution, is inclined to reach average levels of autonomy from state intervention. How do you think that your proposal fits into this picture?
MT: It fits very well with a view to a national and European federalism. I think it is natural to introduce a system of finance that takes account of local governments. I think a tiered tax system that allows the operation of all institutions and without incurring additional tax imposition for citizens. It's about finding the right chemistry and right balance.
Q: What are the biggest obstacles you face in promoting the initiative and what do you think you'll still have to face?
MT: We've tried to deal with bureaucratic obstacles and logistics. It was not easy to contact and bring together the mayors of many distant provinces and often engaged in local political and administrative matters of major importance. To get directly to them we had to overcome the "filters" of the offices by pressing a telephone. I consider it a success that fellow Mayors, the most important tourist centers of Sicily, have responded by signing the application form who had delivered. When there is interest all over the rock.
------------------------------------------------
-------------------------------- * The tax has long been part of the Italian tax legislation.
His istituzionerisale to L. No 11 December 1910 863, which was granted the right to introduce a tax in respect of persons who stay for at least five days in order to care for the Towns for which have particular importance for the local economy the existence of hydrotherapy facilities or to resort or resort.
The amount of the tax was set up in di 10 lire per persona e destinato a coprire le spese di sviluppo della stazione climatica.
Successivamente intervennero diverse modifiche nel corso degli anni venti e trenta ma solo con il R.D.L. 24 novembre 1938 n. 1926 l’imposta assunse l’aspetto definitivo che permase fino alla sua soppressione ad opera dell’art. 10 D.L. 2 marzo 1989 n. 66, convertito nella L. 24 aprile 1989 n. 144, a decorrere dal 1 gennaio 1989.
La tassa di soggiorno era applicata nelle stazioni di soggiorno, cura e turismo, oltre che nelle località climatiche, balneari e termali o comunque di interesse turistico, individuate da un decreto del Ministero dell’Interno.
Tale tributo era di natura strettamente personale e to the independent nature and applied against those who would take on a temporary accommodation in hotels, inns, guesthouses, spas and health and homes of those who stay temporarily, for a period longer than 5 days, villas, apartments , furnished rooms and other accommodations.
"Law of 11 December 1910, No 863, which empowers municipalities to establish a local tax.
(Published in the Official Journal of 20 December 1910, n. 294)
Vittorio Emanuele III
by the grace of God and the will of the nation
KING OF ITALY
The Senate and the Chamber of Deputies approved ;
We have sanctioned and promulgate the following:
Article 1.
Municipalities, which gives essential existence of businesses in the local hydrotherapy or the character or seaside resort, have powers to councils by resolution of its request to the Ministry degl'interni to be allowed to apply a Local taxes paid by those who come to settle in the community for care and treatment.
Equal power is given to a village in the municipality in which they are located for these establishments or stations when they were carrying the city council. The application for can be taken into account whenever it was presented by two terzi degli elettori appartenenti alla frazione.
Art. 2.
Il prodotto della tassa di soggiorno dovrà essere devoluto esclusivamente, sia nel conto di competenza, sia in quelli dei residui, alle spese ritenute necessarie allo sviluppo delle stazioni climatiche o balneari, vuoi con opere di miglioramento o di ampliamento, vuoi anche di semplice abbellimento.
A tal fine si stabilirà una contabilità speciale, separata dal bilancio comunale, registrandovi annualmente la previsione del prodotto della tassa e quella delle sue erogazioni, nè sarà lecito alcuno storno o trasporto di fondi alle partite del bilancio generale.
D'ufficio o su domanda dei contribuenti la tassa, che ne giustifichino l'avvenuto pagamento, la Giunta provinciale amministrativa ha facoltà di provvedere a termini dell'art. 214 del testo unico della legge comunale e provinciale approvato col R. decreto 21 maggio 1908, n. 269.
Art. 3.
L'importo della tassa non dovrà essere superiore a L. 10 per ogni persona, e sarà ridotta almeno alla metà per i domestici e per i fanciulli al disotto dei 12 anni. Essa non potrà esigersi a carico di coloro, la cui dimora nel Comune fosse inferiore a 5 giorni.
La riscossione della tassa potrà essere assunta direttamente dal Comune o affidata ai proprietari degli stabilimenti, ai loro direttori ed agli albergatori.
Art. 4.
It is for the Minister of Interior, in consultation with the Minister of Finance to authorize the application of the tax and to introduce any limitations or conditions deemed necessary in the special regulations approved by the City Council submitted for its approval.
where deemed to accept applications made by the fractions of office will, as was necessary in half of the provincial administration, inscribing the special accounts in the budget of the municipality, to which it relates.
All measures will be given to the Royal Decree, after consulting the State Council. In
special regulations should be declared, as well as specific exemptions relating to the nature of tax, are necessary for gl'indigenti, PEI Health and their families as well as for the benefit of hospital is also in other municipalities, both enlisted men of the army of equipment and similar forces.
We order that the present, bearing the seal of the state, is included in the official collection of laws and decrees of the Kingdom of Italy, sending anyone up to observe and enforce it as law of the State.
date in Rome, this day of 11 December 1910
Vittorio Emanuele Luzzati
- Facta.
Seen,: Fani.
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Royal Decree-Law of 24 November 1938, No 1926 and enacted into law by Law June 2, 1939, No 739. (Repealed with effect from 1 January 1989 art. 10 DL March 2, 1989, No. 66 into law, with amendments, by. 1, first paragraph, L. April 24, 1989, No. 144.)
Amendments relating to the ordering of sets of stay, care and tourism.
(Published in the Official Gazette of December 29, 1938, No. 297)
VITTORIO EMANUELE III
By the grace of God and the will of the nation
KING OF ITALY
Emperor of Ethiopia
Given the R . Decree of September 14, 1931-IX, No 1175, approving the consolidated text for the local finance;
view of the art. 3, No 2 of Law January 31, 1926, No. 100;
Viewed R. Decree-Law 25 November 1937-XVI, No. 2159;
Having considered the absolute and urgent need to amend the existing provisions for the implementation of tax residence and care;
heard the Council of Ministers;
On the proposal of the Secretary of State for Finance, in consultation with the Ministers of the Interior and for popular culture;
We have decreed and decree:
Article 1.
The tourist tax is applied in the resorts, healthcare and tourism, as well as in other places weather, bathing or spa or other attractions, even if not recognized under R. Decree-Law of 15 April 1926, No 765.
The list of those areas is established by decree of the Minister of the Interior, in consultation with the Finance and popular culture.
The tax is payable by anyone who takes shelter, temporarily, in hotels, guesthouses, inns, homes and health establishments of health is also due, except in places for which the Ministerial Decree referred to in paragraph otherwise, by all who dwell temporarily for a period longer than five days, villas, apartments, furnished rooms or other accommodation.
Article 2.
For the purposes of charging hotels, pensions, inns, establishments and homes of health care are classified into six categories, marked with the letters A, B, C, D, E, E and F.
The tax is correct for every person and day according to the following prices:
Category A L. 3 -
id. B L. 2.50
id. C L. 2 -
id. L. D 1.50
id. E L. 1 -
id. L. F 0.50
Those who have been subjected to for 30 consecutive days, they remain free for the next 90 days.
villas, apartments, furnished rooms and other accommodations are usually divided into four categories. By those who inhabit the tax is due, for the duration of the stay, as long as does not exceed 120 days from the arrival in the measures of individual fixed L. 60 for first class, L. 40 for the second, L. 20 for the third and L. 10 for the fourth.
Article 3.
For hotels and pensions that have joined the service of good hotel, that the classification established for that purpose and resulting in the Yearbook official hotel of Italy published in accordance with art. 10 of R. Decree-law 24 October 1935-XIII, No 2049. The exercises of the categories L and S are equivalent to those della categoria A.
Alla classificazione degli altri esercizi ed alloggi in genere provvede, tenendo conto della loro importanza, attrezzatura ed ubicazione, il podestà, sentito, nelle stazioni di soggiorno, di cura e di turismo, il comitato locale.
Gli alberghi e le pensioni non assimilabili ad alcuni degli esercizi che dall'annuario ufficiale degli alberghi d'Italia risultino compresi nelle categorie superiori, nonchè le locande, sono in ogni caso assegnati alla categoria F.
La deliberazione del podestà deve essere immediatamente comunicata all'Ente provinciale per il turismo e diventa esecutiva dopo essere stata pubblicata per otto giorni consecutivi all'albo pretorio del Comune.
The Provincial Administration may, upon complaint of interested parties or office, understood the Provincial Tourism Authority, at any time to change the classification established by the mayor.
Article 4.
The tax is reduced by half for the home, for children below 12 years and for members of families with at least five children by their parents, who reside in the community to sanatoriums or resorts.
For participants in groups of at least fifteen people, organized by the Opera National OND or offices for travel authorized under R. Decree-Law 23 November 1936-XV, No 2523, the 'tax is reduced by 25%.
Article 5.
are exempt from tax:
1, decorated with the gold medal for military valor;
2 ° and the maimed war invalids of the first four categories, as well as an accompanying person, where the mutilation or disability makes it necessary;
3 ° ambassadors and diplomats of foreign nations, as well as the consuls and consular agents, not subjects of the Kingdom nor naturalized, provided there is equal treatment in the States as long as they depend on and do not exercise a trade in the United, an industry or profession and are not directors of commercial companies;
4 ° employees and employees of the State, as well as members of the Royal Army and other armed state bodies, when they are in town for business reasons;
5 ° priests who travel to the City for reasons of their ministry and religious communities who are staying at church ;
6 / to those who are staying in accommodation owned by themselves or in any accommodation that are found himself enrolled in the roles of the tax on rental value, as well as their spouses, parents and relatives within the third degree and the servants when dress in the same housing;
7 th those who have been subject to tax in the municipality of family and the people normally living with them;
8 ° children aged three years;
9 th those who live in boarding schools or institutions for the purpose of education or attending public or private schools or other educational institutions established in the community;
10 ° those who are inpatients common in public hospitals, mental hospitals, institutions or other public assistance;
11 ° those who stay in town for labor in industrial, commercial or agricultural or other businesses;
12 °
people who stay in camps or huts with or without a guardian. In
resorts and care, as well as in health resorts, seaside resorts and spas are exempt from the tax than the persons mentioned in the preceding paragraph:
a) sent to you for reasons of poor care at the expense of the state, provinces, municipalities or any institution, whether private or charitable assistance;
b) the military troops of the Royal Army, the Navy, the Royal Air Force, the militia of national security, the royal police and other military organization in the service of the State sent to care for the competent authorities;
c) the maimed and disabled for the cause of war or national sent to care for illnesses contracted for the reasons mentioned,
d) participants in general to the colonies or similar institutions employee organizations of the National Fascist Party, or public institutions or retained by enterprises or private companies and non-profit with expenses to total loads;
e) surgeons.
Article 6.
By decree of the Minister for Finance, in consultation with the Ministers of the Interior and the popular culture may be ordered for specific locations where special requirements are warranted;
a) reductions of permanent or seasonal daily rates fixed and established art. 2 up to 50% or suspension of the tax during the year;
b) seasonal increases in the limits of L. 1 for daily rates and L. 10 for those cinematographic;
c) the application of the tax with fixed odds even against those who are staying in hotels, hostels, guesthouses, spas and health houses.
Section 7.
The fourth of the income tax of stay, reduced recovery dell'aggio established under Article. 11, is devoted to the work for national protection and assistance for motherhood and childhood under Article. 7 of Law December 10, 1925, No. 2277.
Of the remaining proceeds of the tax levied in the resorts, healthcare and tourism, 79% is donated to local independent company, 6% Ente Provincial tourism and 15% at Separate section for the provision of credit for hotel and tourism training
Guarantee Fund under Article. 19 of R. Decree-Law of 12 August 1937-XV, No 1561.
In the case of retirement by the Constitution independent of the company, it should be for the portion that is donated to the Municipality with the requirement for separate management required by Article. 10 of R. Decree-Law of 15 April 1926, No 765.
of the proceeds collected in the village, off the National Opera quarter due to the protection and support of motherhood and childhood, they are paid Ente Provincial Tourism and the Chamber for the autonomous operation of credit hotel and tourism respectively 10% and 50%.
The remainder is paid to the City.
Article 8.
levy the tax holiday shall manage the National Institute of consumption taxes, or a single public institution to be designated every three years by the Minister for Finance in consultation with the Ministers of the Interior and culture popular.
The institution in charge of collecting the tax demands by holders of hotel accommodation and other employers, who meet in their toll, with recourse to all of the obligations. To that end it uses its own organization, the National Institute of Management consumption taxes, if this institution was not itself responsible for the service end of the previous paragraph, that the work of special correspondents and collectors and agents. In
resorts, healthcare and tourism, where their autonomous so request, the institute riscuotitore companies entrust the execution of the same service.
The special agreements may have already entered into by the municipalities or autonomous agencies of resorts, tourism and care, with public or private tax collection stay on the earlier date of publication of this decree, shall cease to have effect with the December 31, 1938-XVII, where it is not no time limit to the commitment and in any event, at the end these conventions.
institutions and individuals said that under the preceding paragraph will continue to collect the transient room tax, however, are obliged to pay the sums percept in the first paragraph of the institution that takes care of the distribution and allocation to institutions interested in retaining third dell'aggio established pursuant to Art. 11.
Article 9.
When the tax is applied to daily rates, employers are required to pay accommodation institution responsible for collecting periods not exceeding ten days.
Where tax is payable at a fixed rate for the duration of the stay, this amount should be paid by the employer accommodation in full by the sixth day following the arrival of the guest.
on the future payment of tribute for the guest, the employer must issue these special accommodation receipt stating the full name of the person for whom the tax was received, the amount and the period to which it relates .
In hotels, guest houses and inns that can be replaced by a receipt issued to customer accounts, as long as it contains the same information.
For credits granted to the Institute riscuotitore dependent on the tax payable by guest residence, employers have focused on the effects of housing that those were taken and are still in the apartment.
Minister for Finance, in consultation with the Ministers of the Interior and of popular culture, may prescribe, establishing the procedure for implementing and monitoring the perception that in some municipalities of the charge in the hotels, guest houses and inns to take place through the application of specific brands on the accounts.
Article 10.
Within the first 15 days of each month the Institute in charge of tax collection should treat the distribution of revenues go into the previous month between the entities concerned as art. 7 and to each pay its share.
The Institute also said it is obliged to keep for each municipality an accurate and updated accounts showing the receipts and payments.
The provincial tourism authorities, with help of the Autonomous Municipalities and concerned, they must perform audits to verify the correctness of all operations relating to the application and the collection of taxes.
The monthly summary data relating to receipts and payments are, by the headquarters of the institute riscuotitore, submitted to the relevant Ministries of Finance, Interior and popular culture, which may make investigations and audits by of their representatives.
Article 11.
institution in charge of the collection is required to provide equally to all costs of collection and allocation of taxes, as well as for the central control referred to in paragraph 4 of art. 10.
For the service of collecting the institution retains the entire amount of tax, a premium to the extent to be determined annually by the Minister for Finance, in consultation with the Ministers of the Interior and for popular culture.
To guarantee the establishment of its obligations above is required to pay a deposit in government securities or guaranteed by the state, amounting to 3 million pounds at the Deposits and Loans Fund.
In case of delayed payments in art. 7 l 'riscuotitore institution is required to pay compensation payment of 6% without injury dela coercive steps on security, the Minister for Finance may, in cases of default, the same regulations of the law for the collection of direct taxes.
Article 12.
When employers fail to meet the accommodation tax liability pursuant to art. 9, the mayor shall ex officio or upon request of the institution he or riscuotitore bodies concerned, not later than 10 days of its receipt, the compilation of names special roles, upon notification of a notice of assessment against which the applications may perform referred to in Articles 277 and following of the text only for the local finance in the manner and terms in the text only the same as amended by R. Decree-Law 26 December 1936-XV, No 2394, enacted into law June 7, 1937-XV, No 1122.
If, however, the investigation relates to tax units of accommodation already perceptible by the employer but not paid the institute responsible for collecting the amount of the sums deducted shall be increased by half as a penalty against the employer's accommodation himself and shared among institutions interested in the same proportion of income tax.
roles these names, including the games are not contested and the final result of the decision of the Boards of substance, shall be made enforceable by the prefect and afterwards stored for eight days in the gmina, will give notice by means of notice to be posted in the 'praetorian.
After that time the institute steps to recover the role of registered shares, with the addition of a special premium on the extent of 6% in one installment, in the manner and the procedure authorized by the privileged single October 17, 1922 No 1401, as amended.
Article 13. In
resorts, healthcare and tourism, as well as in all other places where you applied the tax holiday, it is compulsory to denounce the mayor for housing of any kind to strangers with the display of prices. The conductors of hotels, guest houses and inns must standardize the complaints made to the provisions of R. Decree-law 24 October 1935-XIII, No 2049.
Anyone give accommodation to foreigners, should denounce the mayor, within 24 hours, the arrival and departure of people lodging by virtue of the forms stipulated by the national tourist industry in consultation with the Ministry of the Interior, with the Finance and the INS. In
resorts, healthcare and tourism, the complaints required by this article shall be submitted in two copies, one of which is assigned by the mayor holding its own.
Article 14.
Employers of accommodation that are contrary to the provisions of Articles 9 and 12 shall be punished by a fine L. 50 to L. 1000.
the offering is permitted against payment of a sum to be determined by the prefect, the mayor heard, the fine within the limits prescribed above.
If the offender does not make the request within one month of offering the challenge to the contravention of or fails to pay within the deadline set by the prefect of the specified sum by way of sacrifice, the documents are sent to the court for prosecution.
The fine amounts levied for or offering, after deducting expenses, are distributed on third reason for the institution responsible for the collection to establish a special fund for prizes to be assigned the duty of care to those who have contributed to scoperta ed all'accertamento della infrazione. I rimanenti due terzi sono ripartiti fra gli enti interessati in conformità del comma secondo dell'art. 12.
Art. 15.
Nulla è innovato alle disposizioni in vigore concernenti i corrispettivi dovuti per la imposta di soggiorno sui buoni alberghieri emessi dalla Federazione nazionale fascista alberghi e turismo, nè alle disposizioni dell'art. 15 del Regio decreto-legge 15 aprile 1926-IV, n. 765, modificato col Regio decreto-legge 12 luglio 1934-XII, n. 1938, relativi all'applicazione nelle stazioni di soggiorno, di cura e di turismo di speciali contribuzioni sugli spettacoli e trattenimenti.
Art. 16.
Il contributo speciale di cura dovuto, ai sensi art. 14 of R. Decree-Law of 15 April 1926, No 765, by those who, for the operation of businesses, industries or professions, derive special benefits from the economic life of the station to stay, care and tourism, with an additional paid not exceeding one per cent of income affected by 'tax on industry, commerce, arts and professions, or license tax.
If those taxes are not imposed, the fee is applied to an extent not exceeding one per cent, on income of industries, businesses, trades and professions subject to tax on income from movable property and to income exempt from withholding tax also by virtue of special laws.
Art 17.
retains the right of the Minister of the Interior to allow, in consultation with the Finance and popular culture, the further implementation in the municipalities of the annexed territory declared by the regulations therein stations by force before the publication of R. Decree-Law of 15 April 1926, No 765, the fee for music and the contribution of treatment, according to the special provisions already in force in that territory, where this is necessary to address compelling needs of the stations themselves.
Article 18.
Articles 1 to 17 of this Order shall supersede the provisions of Chapter X of the Consolidated Law on Finance approved by the local R. Decree of September 14, 1931-IX, No 1175, are repealed and the provisions of R. Decree-Law 25 November 1937-XVI, No. 2159.
This decree shall enter into force on 1 January 1939 with the seventeenth-will be presented to Parliament for its conversion into law and the Minister proposing, together with those for the interior and popular culture, has authorized the submission of the relevant bill.
We order that this decree, bearing the seal of the State, and insert in the official collection of laws and decrees of the Kingdom of Italy, sent to all to observe and enforce them.
Given in Rome, the seventeenth day of November 24, 1938-
VITTORIO EMANUELE
Mussolini - The Revel - Alfie
Seen,: SOLMI
REGISTERED AT THE COURT OF AUDITORS GOODBYE, December 24, 1938-XVII
Acts of the Government, the register 404, spreadsheet 139. - MANCINI
interviews the Mayor of Sciacca - "Tax" (Maria Rita Sidoti)
Mayor Mario Sciacca Turton is leading an initiative for financial inclusion in a rule that should allow the resorts to establish a tax in order to meet the needs of higher costs in the tourist cities must meet. At the end of October was held the first technical committee that gave birth to the League of tourist cities in Sicily, with the aim of promoting the aggregation of Sicilian municipalities large and small tourism-oriented and represent a valid partner in respect of governments and regional national.
Question: Dr. Turton what 'is the situation of the municipalities currently busy with? What services would be enhanced with the proceeds of this tax?
Mario Turton: We must say that it is a "contribution holiday residence." Will improve the services that are offered to tourists that we welcome in our city for short stays: entertainment activities and events, transportation, cleaning, maintenance, and enhancement of monumental environmental, management and promotion of tourism. The costs of the tourist cities, their specificity, far outweigh those of a normal city. Despite the additional costs, however, i trasferimenti finanziari da Stato e Regione sono i medesimi. Inoltre, negli ultimi anni i finanziamenti statali sono gradualmente diminuiti e, quindi, per mantenere gli stessi standard di qualità dei servizi bisogna necessariamente ricorrere a forme di autofinanziamento. Allo Stato chiediamo una norma e non più soldi. Chiediamo la possibilità di istituire una forma di fiscalità nuova ed efficace che, non gravando sui cittadini, vada a dare ossigeno a bilanci comunali sempre più deficitari.
D: Lei è Sindaco di Sciacca dal 29 giugno 2004, quindi da pochissimo tempo, e si è subito impegnato in questa campagna. La considera un'esigenza di primaria importanza? Com'è nata l'idea? Quanto nella scelta conta l'esigenza promuovere the town without being a burden directly on the pockets of citizens of Sciacca?
MT: I consider of paramount importance to revive the project with all its Sciacca resources: the sea, spas, pottery, carnival, fishing, monuments, landscapes, the historic center. Sciacca is a great city. Is one of the most popular tourist destinations in Sicily. The city has enormous potential for growth in these years were unfortunately drowned. I'm trying to give a strong impulse, decided to launch a new development process that sees all interested economic operators and covering all sectors. Some major projects are already underway, others are being developed. Sciacca, memory, is a candidate to become a destination for tourists from all over the investments of Rocco Forte and Development Italy. In the coming years will build, near the large hotels and Sciaccamare Makauda Torre, new hotels and golf courses. Public and private investment to bring in Sciacca tourism to a certain level. There is great interest around my city and the municipal authority is gearing up to offer more efficient services, to show the best face of a Sicily that is changing and wants to turn the page. The "contribution holiday" will serve, along with other financial sources of supply, to make institutions work better and give answers to the tourists and the same cittadini.
D: La Sicilia offre al turista un ambiente straordinario, con chilometri di spiagge incontaminate, spesso a picco sul mare e quindi difficili da raggiungere per essere pulite, nonché un patrimonio artistico di notevole importanza, il tutto offerto quasi gratuitamente al turista. Quanto incide questo sulle finanze dei Comuni siciliani?
M. T. : Incide parecchio, specialmente se il territorio, come nel caso di Sciacca, è vasto. Giusto per dare qualche cifra: al Comune la pulizia della città costa all’anno circa 3 milioni di euro. Il servizio comprende la pulizia delle spiagge, la raccolta dei rifiuti solidi urbani e di quelli ingombranti, la raccolta differenziata e lo spazzamento delle strade. La sola pulizia dei circa 15 km of beaches in the summer (May to September) costs about € 180,000.
D: To promote his legislative initiative has addressed a letter to the other Sicilian towns, asking for membership and participation in a technical panel that will lead to the development of a unitary proposal for submission to Parliament. How many people have already joined?
MT: They have already formally joined the towns of Taormina, Syracuse, Giardini Naxos, Cefalu, Erice, Agrigento, Favignana, Lampedusa and Linosa Acireale. I await the response of other unions. I also requested the support of parliamentarians in Sicily and I have personally contacted the Deputy Minister for Economy Gianfranco Micciche. The Minister Finance Domenico Siniscalco, in a recent "question time" in the Chamber of Deputies, has already expressed the government's willingness to pursue the matter in the context of fiscal federalism. The technical panel was convened by the end of the month. At the meeting attended by all the mayors involved in the initiative. Together they worked out a proposed amendment to be added in the next economic measure. In this regard, we will form a delegation and we will go specifically to Rome.
Q: How do you think this proposal will be accepted outside Sicily?
MT: I think well. All medium to large tourist cities have the same needs and the same problems. I understand that in the past, other unions have tried (see Florence or Venice) to establish a sort of "tourist ticket" to visit their beautiful old town. The entrance ticket may be one of the many variants of the standard on the "contribution holiday" which the method of collection will be decided by each municipality, according to their characteristics.
Q: Do you think that this could weigh on the willingness of the tourist resort that will put in place?
MT: The debate is open. There are various opinions about it: there are those for and against. Some people, like myself, consider it a resource and who is a heavy tax. But you can change your mind. It 'happened recently in Sicily per l’istituzione del ticket d’ingresso nelle aree archeologiche che è stato istituito dopo anni e anni di discussioni. Fino a pochi anni fa, ad esempio, per entrare nella meravigliosa Valle dei tempi di Agrigento non si pagava una lira. Adesso i visitatori pagano un biglietto. E non per questo è diminuito il numero dei turisti ad Agrigento. Il ricavato degli incassi viene utilizzato per l’attivazione di servizi al turista, per la manutenzione della vasta area archeologica e per dare lavoro a molti disoccupati. Non mi risulta che ci siano più lamentele sul ticket d’ingresso nella Valle dei Templi.
D: Non pensa che la sua proposta contrasti con la linea del governo e del premier sulla riduzione delle tasse?
M. T. : Non is absolutely contrary. We speak not of a charge called on the citizens, but a new resource in an insignificant financial impact on stays of tourists. The "contribution holiday" is part of a new vision, I would say the federal economic self-sufficiency of Commons. The introduction could even help in the reduction of the local tax burden on citizens.
Q: With regard to content as it outlines its proposal?
MT: The proposal, in general, should include the freedom to decide the tourist towns of the application of a grant of residence would be calculated on overnight stays in accommodation and paid on the spot. The contribution should be established by municipal regulation, which establishes the rates, although in different ways depending on the category of accommodation, as well as the mode of application and disbursement of revenues to the City. Of course, each municipality should have the freedom to regulate the possible categories of exemption and the amount of the contribution.
Q: The tax is expected to stay in other Member coma Austria, France and Croatia, and seems to work perfectly. The tax in the past was also used in Italy *. There have been recent proposals?
MT: Yes, in Parliament. I understand that four years ago has received a bill in the House Members.
Q: You talk a lot about fiscal federalism and financial autonomy of local authorities. The European Charter for Local Self-Government, while not desirable considering a completely autonomous local finance, which does not react to any state contribution, is inclined to reach average levels of autonomy from state intervention. How do you think that your proposal fits into this picture?
MT: It fits very well with a view to a national and European federalism. I think it is natural to introduce a system of finance that takes account of local governments. I think a tiered tax system that allows the operation of all institutions and without incurring additional tax imposition for citizens. It's about finding the right chemistry and right balance.
Q: What are the biggest obstacles you face in promoting the initiative and what do you think you'll still have to face?
MT: We've tried to deal with bureaucratic obstacles and logistics. It was not easy to contact and bring together the mayors of many distant provinces and often engaged in local political and administrative matters of major importance. To get directly to them we had to overcome the "filters" of the offices by pressing a telephone. I consider it a success that fellow Mayors, the most important tourist centers of Sicily, have responded by signing the application form who had delivered. When there is interest all over the rock.
------------------------------------------------
-------------------------------- * The tax has long been part of the Italian tax legislation.
His istituzionerisale to L. No 11 December 1910 863, which was granted the right to introduce a tax in respect of persons who stay for at least five days in order to care for the Towns for which have particular importance for the local economy the existence of hydrotherapy facilities or to resort or resort.
The amount of the tax was set up in di 10 lire per persona e destinato a coprire le spese di sviluppo della stazione climatica.
Successivamente intervennero diverse modifiche nel corso degli anni venti e trenta ma solo con il R.D.L. 24 novembre 1938 n. 1926 l’imposta assunse l’aspetto definitivo che permase fino alla sua soppressione ad opera dell’art. 10 D.L. 2 marzo 1989 n. 66, convertito nella L. 24 aprile 1989 n. 144, a decorrere dal 1 gennaio 1989.
La tassa di soggiorno era applicata nelle stazioni di soggiorno, cura e turismo, oltre che nelle località climatiche, balneari e termali o comunque di interesse turistico, individuate da un decreto del Ministero dell’Interno.
Tale tributo era di natura strettamente personale e to the independent nature and applied against those who would take on a temporary accommodation in hotels, inns, guesthouses, spas and health and homes of those who stay temporarily, for a period longer than 5 days, villas, apartments , furnished rooms and other accommodations.
"Law of 11 December 1910, No 863, which empowers municipalities to establish a local tax.
(Published in the Official Journal of 20 December 1910, n. 294)
Vittorio Emanuele III
by the grace of God and the will of the nation
KING OF ITALY
The Senate and the Chamber of Deputies approved ;
We have sanctioned and promulgate the following:
Article 1.
Municipalities, which gives essential existence of businesses in the local hydrotherapy or the character or seaside resort, have powers to councils by resolution of its request to the Ministry degl'interni to be allowed to apply a Local taxes paid by those who come to settle in the community for care and treatment.
Equal power is given to a village in the municipality in which they are located for these establishments or stations when they were carrying the city council. The application for can be taken into account whenever it was presented by two terzi degli elettori appartenenti alla frazione.
Art. 2.
Il prodotto della tassa di soggiorno dovrà essere devoluto esclusivamente, sia nel conto di competenza, sia in quelli dei residui, alle spese ritenute necessarie allo sviluppo delle stazioni climatiche o balneari, vuoi con opere di miglioramento o di ampliamento, vuoi anche di semplice abbellimento.
A tal fine si stabilirà una contabilità speciale, separata dal bilancio comunale, registrandovi annualmente la previsione del prodotto della tassa e quella delle sue erogazioni, nè sarà lecito alcuno storno o trasporto di fondi alle partite del bilancio generale.
D'ufficio o su domanda dei contribuenti la tassa, che ne giustifichino l'avvenuto pagamento, la Giunta provinciale amministrativa ha facoltà di provvedere a termini dell'art. 214 del testo unico della legge comunale e provinciale approvato col R. decreto 21 maggio 1908, n. 269.
Art. 3.
L'importo della tassa non dovrà essere superiore a L. 10 per ogni persona, e sarà ridotta almeno alla metà per i domestici e per i fanciulli al disotto dei 12 anni. Essa non potrà esigersi a carico di coloro, la cui dimora nel Comune fosse inferiore a 5 giorni.
La riscossione della tassa potrà essere assunta direttamente dal Comune o affidata ai proprietari degli stabilimenti, ai loro direttori ed agli albergatori.
Art. 4.
It is for the Minister of Interior, in consultation with the Minister of Finance to authorize the application of the tax and to introduce any limitations or conditions deemed necessary in the special regulations approved by the City Council submitted for its approval.
where deemed to accept applications made by the fractions of office will, as was necessary in half of the provincial administration, inscribing the special accounts in the budget of the municipality, to which it relates.
All measures will be given to the Royal Decree, after consulting the State Council. In
special regulations should be declared, as well as specific exemptions relating to the nature of tax, are necessary for gl'indigenti, PEI Health and their families as well as for the benefit of hospital is also in other municipalities, both enlisted men of the army of equipment and similar forces.
We order that the present, bearing the seal of the state, is included in the official collection of laws and decrees of the Kingdom of Italy, sending anyone up to observe and enforce it as law of the State.
date in Rome, this day of 11 December 1910
Vittorio Emanuele Luzzati
- Facta.
Seen,: Fani.
----------------------------------------------- -------------------------------
Royal Decree-Law of 24 November 1938, No 1926 and enacted into law by Law June 2, 1939, No 739. (Repealed with effect from 1 January 1989 art. 10 DL March 2, 1989, No. 66 into law, with amendments, by. 1, first paragraph, L. April 24, 1989, No. 144.)
Amendments relating to the ordering of sets of stay, care and tourism.
(Published in the Official Gazette of December 29, 1938, No. 297)
VITTORIO EMANUELE III
By the grace of God and the will of the nation
KING OF ITALY
Emperor of Ethiopia
Given the R . Decree of September 14, 1931-IX, No 1175, approving the consolidated text for the local finance;
view of the art. 3, No 2 of Law January 31, 1926, No. 100;
Viewed R. Decree-Law 25 November 1937-XVI, No. 2159;
Having considered the absolute and urgent need to amend the existing provisions for the implementation of tax residence and care;
heard the Council of Ministers;
On the proposal of the Secretary of State for Finance, in consultation with the Ministers of the Interior and for popular culture;
We have decreed and decree:
Article 1.
The tourist tax is applied in the resorts, healthcare and tourism, as well as in other places weather, bathing or spa or other attractions, even if not recognized under R. Decree-Law of 15 April 1926, No 765.
The list of those areas is established by decree of the Minister of the Interior, in consultation with the Finance and popular culture.
The tax is payable by anyone who takes shelter, temporarily, in hotels, guesthouses, inns, homes and health establishments of health is also due, except in places for which the Ministerial Decree referred to in paragraph otherwise, by all who dwell temporarily for a period longer than five days, villas, apartments, furnished rooms or other accommodation.
Article 2.
For the purposes of charging hotels, pensions, inns, establishments and homes of health care are classified into six categories, marked with the letters A, B, C, D, E, E and F.
The tax is correct for every person and day according to the following prices:
Category A L. 3 -
id. B L. 2.50
id. C L. 2 -
id. L. D 1.50
id. E L. 1 -
id. L. F 0.50
Those who have been subjected to for 30 consecutive days, they remain free for the next 90 days.
villas, apartments, furnished rooms and other accommodations are usually divided into four categories. By those who inhabit the tax is due, for the duration of the stay, as long as does not exceed 120 days from the arrival in the measures of individual fixed L. 60 for first class, L. 40 for the second, L. 20 for the third and L. 10 for the fourth.
Article 3.
For hotels and pensions that have joined the service of good hotel, that the classification established for that purpose and resulting in the Yearbook official hotel of Italy published in accordance with art. 10 of R. Decree-law 24 October 1935-XIII, No 2049. The exercises of the categories L and S are equivalent to those della categoria A.
Alla classificazione degli altri esercizi ed alloggi in genere provvede, tenendo conto della loro importanza, attrezzatura ed ubicazione, il podestà, sentito, nelle stazioni di soggiorno, di cura e di turismo, il comitato locale.
Gli alberghi e le pensioni non assimilabili ad alcuni degli esercizi che dall'annuario ufficiale degli alberghi d'Italia risultino compresi nelle categorie superiori, nonchè le locande, sono in ogni caso assegnati alla categoria F.
La deliberazione del podestà deve essere immediatamente comunicata all'Ente provinciale per il turismo e diventa esecutiva dopo essere stata pubblicata per otto giorni consecutivi all'albo pretorio del Comune.
The Provincial Administration may, upon complaint of interested parties or office, understood the Provincial Tourism Authority, at any time to change the classification established by the mayor.
Article 4.
The tax is reduced by half for the home, for children below 12 years and for members of families with at least five children by their parents, who reside in the community to sanatoriums or resorts.
For participants in groups of at least fifteen people, organized by the Opera National OND or offices for travel authorized under R. Decree-Law 23 November 1936-XV, No 2523, the 'tax is reduced by 25%.
Article 5.
are exempt from tax:
1, decorated with the gold medal for military valor;
2 ° and the maimed war invalids of the first four categories, as well as an accompanying person, where the mutilation or disability makes it necessary;
3 ° ambassadors and diplomats of foreign nations, as well as the consuls and consular agents, not subjects of the Kingdom nor naturalized, provided there is equal treatment in the States as long as they depend on and do not exercise a trade in the United, an industry or profession and are not directors of commercial companies;
4 ° employees and employees of the State, as well as members of the Royal Army and other armed state bodies, when they are in town for business reasons;
5 ° priests who travel to the City for reasons of their ministry and religious communities who are staying at church ;
6 / to those who are staying in accommodation owned by themselves or in any accommodation that are found himself enrolled in the roles of the tax on rental value, as well as their spouses, parents and relatives within the third degree and the servants when dress in the same housing;
7 th those who have been subject to tax in the municipality of family and the people normally living with them;
8 ° children aged three years;
9 th those who live in boarding schools or institutions for the purpose of education or attending public or private schools or other educational institutions established in the community;
10 ° those who are inpatients common in public hospitals, mental hospitals, institutions or other public assistance;
11 ° those who stay in town for labor in industrial, commercial or agricultural or other businesses;
12 °
people who stay in camps or huts with or without a guardian. In
resorts and care, as well as in health resorts, seaside resorts and spas are exempt from the tax than the persons mentioned in the preceding paragraph:
a) sent to you for reasons of poor care at the expense of the state, provinces, municipalities or any institution, whether private or charitable assistance;
b) the military troops of the Royal Army, the Navy, the Royal Air Force, the militia of national security, the royal police and other military organization in the service of the State sent to care for the competent authorities;
c) the maimed and disabled for the cause of war or national sent to care for illnesses contracted for the reasons mentioned,
d) participants in general to the colonies or similar institutions employee organizations of the National Fascist Party, or public institutions or retained by enterprises or private companies and non-profit with expenses to total loads;
e) surgeons.
Article 6.
By decree of the Minister for Finance, in consultation with the Ministers of the Interior and the popular culture may be ordered for specific locations where special requirements are warranted;
a) reductions of permanent or seasonal daily rates fixed and established art. 2 up to 50% or suspension of the tax during the year;
b) seasonal increases in the limits of L. 1 for daily rates and L. 10 for those cinematographic;
c) the application of the tax with fixed odds even against those who are staying in hotels, hostels, guesthouses, spas and health houses.
Section 7.
The fourth of the income tax of stay, reduced recovery dell'aggio established under Article. 11, is devoted to the work for national protection and assistance for motherhood and childhood under Article. 7 of Law December 10, 1925, No. 2277.
Of the remaining proceeds of the tax levied in the resorts, healthcare and tourism, 79% is donated to local independent company, 6% Ente Provincial tourism and 15% at Separate section for the provision of credit for hotel and tourism training
Guarantee Fund under Article. 19 of R. Decree-Law of 12 August 1937-XV, No 1561.
In the case of retirement by the Constitution independent of the company, it should be for the portion that is donated to the Municipality with the requirement for separate management required by Article. 10 of R. Decree-Law of 15 April 1926, No 765.
of the proceeds collected in the village, off the National Opera quarter due to the protection and support of motherhood and childhood, they are paid Ente Provincial Tourism and the Chamber for the autonomous operation of credit hotel and tourism respectively 10% and 50%.
The remainder is paid to the City.
Article 8.
levy the tax holiday shall manage the National Institute of consumption taxes, or a single public institution to be designated every three years by the Minister for Finance in consultation with the Ministers of the Interior and culture popular.
The institution in charge of collecting the tax demands by holders of hotel accommodation and other employers, who meet in their toll, with recourse to all of the obligations. To that end it uses its own organization, the National Institute of Management consumption taxes, if this institution was not itself responsible for the service end of the previous paragraph, that the work of special correspondents and collectors and agents. In
resorts, healthcare and tourism, where their autonomous so request, the institute riscuotitore companies entrust the execution of the same service.
The special agreements may have already entered into by the municipalities or autonomous agencies of resorts, tourism and care, with public or private tax collection stay on the earlier date of publication of this decree, shall cease to have effect with the December 31, 1938-XVII, where it is not no time limit to the commitment and in any event, at the end these conventions.
institutions and individuals said that under the preceding paragraph will continue to collect the transient room tax, however, are obliged to pay the sums percept in the first paragraph of the institution that takes care of the distribution and allocation to institutions interested in retaining third dell'aggio established pursuant to Art. 11.
Article 9.
When the tax is applied to daily rates, employers are required to pay accommodation institution responsible for collecting periods not exceeding ten days.
Where tax is payable at a fixed rate for the duration of the stay, this amount should be paid by the employer accommodation in full by the sixth day following the arrival of the guest.
on the future payment of tribute for the guest, the employer must issue these special accommodation receipt stating the full name of the person for whom the tax was received, the amount and the period to which it relates .
In hotels, guest houses and inns that can be replaced by a receipt issued to customer accounts, as long as it contains the same information.
For credits granted to the Institute riscuotitore dependent on the tax payable by guest residence, employers have focused on the effects of housing that those were taken and are still in the apartment.
Minister for Finance, in consultation with the Ministers of the Interior and of popular culture, may prescribe, establishing the procedure for implementing and monitoring the perception that in some municipalities of the charge in the hotels, guest houses and inns to take place through the application of specific brands on the accounts.
Article 10.
Within the first 15 days of each month the Institute in charge of tax collection should treat the distribution of revenues go into the previous month between the entities concerned as art. 7 and to each pay its share.
The Institute also said it is obliged to keep for each municipality an accurate and updated accounts showing the receipts and payments.
The provincial tourism authorities, with help of the Autonomous Municipalities and concerned, they must perform audits to verify the correctness of all operations relating to the application and the collection of taxes.
The monthly summary data relating to receipts and payments are, by the headquarters of the institute riscuotitore, submitted to the relevant Ministries of Finance, Interior and popular culture, which may make investigations and audits by of their representatives.
Article 11.
institution in charge of the collection is required to provide equally to all costs of collection and allocation of taxes, as well as for the central control referred to in paragraph 4 of art. 10.
For the service of collecting the institution retains the entire amount of tax, a premium to the extent to be determined annually by the Minister for Finance, in consultation with the Ministers of the Interior and for popular culture.
To guarantee the establishment of its obligations above is required to pay a deposit in government securities or guaranteed by the state, amounting to 3 million pounds at the Deposits and Loans Fund.
In case of delayed payments in art. 7 l 'riscuotitore institution is required to pay compensation payment of 6% without injury dela coercive steps on security, the Minister for Finance may, in cases of default, the same regulations of the law for the collection of direct taxes.
Article 12.
When employers fail to meet the accommodation tax liability pursuant to art. 9, the mayor shall ex officio or upon request of the institution he or riscuotitore bodies concerned, not later than 10 days of its receipt, the compilation of names special roles, upon notification of a notice of assessment against which the applications may perform referred to in Articles 277 and following of the text only for the local finance in the manner and terms in the text only the same as amended by R. Decree-Law 26 December 1936-XV, No 2394, enacted into law June 7, 1937-XV, No 1122.
If, however, the investigation relates to tax units of accommodation already perceptible by the employer but not paid the institute responsible for collecting the amount of the sums deducted shall be increased by half as a penalty against the employer's accommodation himself and shared among institutions interested in the same proportion of income tax.
roles these names, including the games are not contested and the final result of the decision of the Boards of substance, shall be made enforceable by the prefect and afterwards stored for eight days in the gmina, will give notice by means of notice to be posted in the 'praetorian.
After that time the institute steps to recover the role of registered shares, with the addition of a special premium on the extent of 6% in one installment, in the manner and the procedure authorized by the privileged single October 17, 1922 No 1401, as amended.
Article 13. In
resorts, healthcare and tourism, as well as in all other places where you applied the tax holiday, it is compulsory to denounce the mayor for housing of any kind to strangers with the display of prices. The conductors of hotels, guest houses and inns must standardize the complaints made to the provisions of R. Decree-law 24 October 1935-XIII, No 2049.
Anyone give accommodation to foreigners, should denounce the mayor, within 24 hours, the arrival and departure of people lodging by virtue of the forms stipulated by the national tourist industry in consultation with the Ministry of the Interior, with the Finance and the INS. In
resorts, healthcare and tourism, the complaints required by this article shall be submitted in two copies, one of which is assigned by the mayor holding its own.
Article 14.
Employers of accommodation that are contrary to the provisions of Articles 9 and 12 shall be punished by a fine L. 50 to L. 1000.
the offering is permitted against payment of a sum to be determined by the prefect, the mayor heard, the fine within the limits prescribed above.
If the offender does not make the request within one month of offering the challenge to the contravention of or fails to pay within the deadline set by the prefect of the specified sum by way of sacrifice, the documents are sent to the court for prosecution.
The fine amounts levied for or offering, after deducting expenses, are distributed on third reason for the institution responsible for the collection to establish a special fund for prizes to be assigned the duty of care to those who have contributed to scoperta ed all'accertamento della infrazione. I rimanenti due terzi sono ripartiti fra gli enti interessati in conformità del comma secondo dell'art. 12.
Art. 15.
Nulla è innovato alle disposizioni in vigore concernenti i corrispettivi dovuti per la imposta di soggiorno sui buoni alberghieri emessi dalla Federazione nazionale fascista alberghi e turismo, nè alle disposizioni dell'art. 15 del Regio decreto-legge 15 aprile 1926-IV, n. 765, modificato col Regio decreto-legge 12 luglio 1934-XII, n. 1938, relativi all'applicazione nelle stazioni di soggiorno, di cura e di turismo di speciali contribuzioni sugli spettacoli e trattenimenti.
Art. 16.
Il contributo speciale di cura dovuto, ai sensi art. 14 of R. Decree-Law of 15 April 1926, No 765, by those who, for the operation of businesses, industries or professions, derive special benefits from the economic life of the station to stay, care and tourism, with an additional paid not exceeding one per cent of income affected by 'tax on industry, commerce, arts and professions, or license tax.
If those taxes are not imposed, the fee is applied to an extent not exceeding one per cent, on income of industries, businesses, trades and professions subject to tax on income from movable property and to income exempt from withholding tax also by virtue of special laws.
Art 17.
retains the right of the Minister of the Interior to allow, in consultation with the Finance and popular culture, the further implementation in the municipalities of the annexed territory declared by the regulations therein stations by force before the publication of R. Decree-Law of 15 April 1926, No 765, the fee for music and the contribution of treatment, according to the special provisions already in force in that territory, where this is necessary to address compelling needs of the stations themselves.
Article 18.
Articles 1 to 17 of this Order shall supersede the provisions of Chapter X of the Consolidated Law on Finance approved by the local R. Decree of September 14, 1931-IX, No 1175, are repealed and the provisions of R. Decree-Law 25 November 1937-XVI, No. 2159.
This decree shall enter into force on 1 January 1939 with the seventeenth-will be presented to Parliament for its conversion into law and the Minister proposing, together with those for the interior and popular culture, has authorized the submission of the relevant bill.
We order that this decree, bearing the seal of the State, and insert in the official collection of laws and decrees of the Kingdom of Italy, sent to all to observe and enforce them.
Given in Rome, the seventeenth day of November 24, 1938-
VITTORIO EMANUELE
Mussolini - The Revel - Alfie
Seen,: SOLMI
REGISTERED AT THE COURT OF AUDITORS GOODBYE, December 24, 1938-XVII
Acts of the Government, the register 404, spreadsheet 139. - MANCINI
