Tourist Tax Act
A bill to tax tourist stays in Lincoln to pay up for renewal of public tourist infrastructure and develop a sustainable tourism model
Be it enacted by the Lincoln Assembly
SECTION I: The Taxable Event
1. Tourist stays in the region of Lincoln, counted by days or fraction thereof, shall comprise the taxable event regarded by this act.
2. The tourist stays in the following establishments shall be subject to this tax:
a) Stays in hotels, tourist apartments, tourist villas and rural tourism establishment, as specified by regional tourist law
b) Any other establishment regarded as a lodging tourist establishment by regional tourism regulations
3. The following stays shall be exempted from this tax
a) Stays by children aged 14 and below
b) Stays subsidized by social programs by any federal, regional, state or local administration
c) Stays in campigns and youth hostels, as specified by regional and federal youth regulations
SECTION II: Tax payers
1. This tax shall be paid by any person or corporation who books a stay in any tourist establishment as specified in section I.2
2. The tax shall be paid at the end of the stay alongside the final bill and shall be paid for each day of the stay.
3. The tax rates established shall be as follows
a) For 5 star hotels and apartments: 1.50$ per person per day
b) For 4 star hotels and apartments: 1$ per person per day
c) For any other kind of tourist establishment: 0.50$ per person per day
4. The maximum tax rate to be paid shall be equivalent to 7 days per person
SECTION III. Enactment
1. This act shall become effective one day after passage
2. The tax rates established by this act may be modified by the Lincoln budget
