UNIRIMINI - The tourist tax. Evolution and clarification of the reference regulatory framework

In the last few years, the Tourist Tax has become increasingly important in the management of municipal finances.
Especially for municipalities with a high tourist vocation is now considered an essential tool for the acquisition of financial resources necessary to ensure and improve services of tourist attraction of the territory.

Hence the need for a clear and defined legal framework for the application of the tax in all its aspects. In the face of this need, however, the provisions are fragmentary and incomplete, leaving the interpreter with the task of defining and bringing coherence to many aspects of the tax's operation.

Recently, then, changes have been made to state regulations that have imported changes in structure and passive subjectivity. The economic operators managing accommodation facilities, and no longer the guests of the same, are now identified as "responsible for paying the tax", and this has a series of implications that at the moment have yet to be defined in detail.
Certainly, as a result of such important regulatory changes, and due to the municipal nature of the tax, adjustments to municipal regulations will be necessary.

In light of all this, the research, focusing on the regulations in force municipalities of the Province of Rimini, intends to conduct a monitoring for the understanding of the state of the art and the possible evolution of the legal framework, also through comparison with the main operators in the sector (both public bodies, economic operators).

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