Area: Javna uprava
Competent authority: MGRT
EZU URL: .nan
Initiative ID: 1120
Initiative accepted and completed: '2021-03-22'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2021-03-15'
Initiative published: '2021-03-15'
Initiative submitted: '2021-03-15'
Response from the competent authority: 'Answer from the Ministry of Economic Development
  and Technology:According to the provisions of the Act on the Promotion of Tourism
  Development (Official Gazette of the Republic of Slovenia, No 13/18; hereinafter:
  ZSRT-1), the tourist tax is a dedicated source of funding for the promotion of tourism
  development at the level of the tourist area. Article 16(3) of the ZSRT-1 provides
  that the owners of holiday homes and holiday apartments who pay the tourist tax
  in accordance with Article 22 of the ZSRT-1 are also liable to pay the tourist tax.Article
  22(1) of the ZSRT-1 further provides that a municipality may determine that a tourist
  tax is payable in holiday homes or holiday apartments if:there were more than 100
  of them in the municipality in the preceding year.The tourist tax is payable in
  a flat annual amount to be paid by the owner of the holiday home or holiday apartment
  in accordance with Article 22(3) and (4) of the ZSRT-1.  Furthermore, Article 22(3)
  of the ZSRT-1 sets the maximum amount of the tourist tax in a flat-rate annual amount,
  i.e. the owner of the holiday home or holiday home pays the tourist tax in a flat-rate
  annual amount in proportion to the range of facilities and services available free
  of charge in the municipality where the holiday home or holiday home is located,
  up to a maximum of EUR 45 per bed (the number of beds in relation to the living
  area of the building is set out in Article 22(4) of the ZSRT-1). The method of payment
  is determined in more detail by each municipality in its own regulation (municipal
  ordinance).The planning, organisation and implementation of the promotion of tourism
  development at the level of the tourist area is the responsibility of the municipalities.In
  view of the above, municipalities are given the legal possibility to determine in
  their own regulation any additional exemptions from the payment of the tourist tax,
  or not to decide to introduce the tourist tax at all. Thus, municipalities are given
  the possibility to decide themselves whether to charge a tourist tax in holiday
  homes and holiday apartments (they can also decide whether to further determine
  the persons fully or partially exempted from the tourist tax), subject to the fulfilment
  of the statutory conditions for charging the tourist tax laid down in Article 22
  of the ZSRT-1 and subject to the statutory maximum amount, or whether to further
  determine the persons fully or partially exempted from the tourist tax. The municipalities
  shall also lay down by their regulations the method of payment.'
Text file: 1120.txt
Title: Flat-rate tourist tax
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1120
