As of June 1, 2009, the City Council has changed to an actual tourist tax instead of a fixed price tourist tax.
It represents a municipal willingness for a more just implementation that better matches the reality. Over 90% of winter and summer sports resorts apply the tourist tax at their establishments.
After a full year of halting the collection of the tax and upon requests from proprietors regarding the tax collection process, we are pleased to make available this new Electronic Filing tool to assist and facilitate your efforts throughout the year.
Electronic Filing is simply the dematerialization of the current procedure in order to reduce your efforts.
Pursuant to Article L.2333-29 of the General Code of Local Authorities (CGCT) that tax is paid by people who are being charged a rental fee, who are not community residents and who do not own a residence for which they would be liable for the residence tax.
All establishments that welcome the persons defined above collect it.
The tax is collected throughout the year. The latter is divided into two periods of collection :
By resolution of September 24, 2016, the City of Châtel established the following rates per person per night :
|Type of Accommodation||Rates in € / night / person|
|4 and 5 star Hotel / 4 and 5 star tourist rentals and furnished accommodation / All establishments with similar characteristics||2,00 €|
|3 star Hotel, 3 star tourist rentals and furnished accommodation. / All establishments with similar characteristics||1,50 €|
|2 star Hotel, 2 star tourist rentals and furnished accommodation / High standard holiday villages / All establishments with similar characteristics||0,90 €|
|1 star Hotel, 1 star tourist rentals and furnished accommodation / Good standard holiday villages / All establishments with similar characteristics||0,75 €|
|3 and 4 star campgrounds and trailer parks / All outdoor sleeping accommodation of equivalent characteristics||0,55 €|
|1 and 2 star campgrounds and trailer parks / All outdoor sleeping accommodation of equivalent characteristics||0,20 €|
|Unclassified accommodation||0,80 €|
Unclassified accommodation collect tax at the same level as the 2 star accommodation.
Vacation vouchers are not accepted for payment of the tourist tax.
Since 01/01/2015, it is no longer possible to benefit from reductions on tourist tax. Holders of the “familles nombreuses” card are no longer eligible for reductions.
You are required to display the tourist tax rates (downloadable documents found under "Reference documents") and have it appear on the customer's invoice, separate from your own fees. The actual tourist tax is not subject to the VAT.
Pursuant to Article L.2333-37 CGCT, you are required to collect the tourist tax and pay on the scheduled dates (see "When to pay the tourist tax?").
Pursuant to Article R.2333-50 CGCT, you must keep a record, designated by the term "proprietor registry" specifying :
The proprietor registry shall not contain any information concerning the civil status of persons subject to the tourist tax.
Professional or occasional proprietors are required to report the lease to the City Council within 15 days after the commencement thereof (Article R.2333-51 CGCT).
Under Articles R.2333-57 and R.2333-67 CGCT the client liable for the tourist tax who disputes the amount of the fee must first pay the fee in full. The person can either enter a pre-claim with the City of Châtel for a ruling on the claim or appeal directly to the District Court.
To pay the collected tax, declare, every month, the number of overnight stays in your establishment prior to the 15th of the following month.
To make this as simple as possible, you can very quickly make your statements on this website using your personal identifiers.
If you can not declare online, mail us the paper form prior to the 10th of the following month as well as a complete copy of your proprietor registry to the following address: Mairie de Châtel – Service Patrimoine - 109 route du Centre - 74390 CHÂTEL
If you did not host any tourist in your establishment in the past month, you must make an online declaration of 0 or a paper statement of "nil" for those who opted for a paper return.
You will receive a summary statement at the end of each reporting period, in PDF format by email for website users or by mail for those who submit their statements by mail.
Sign and send the summary statement to Mairie de Châtel - Service Patrimoine- 109 route du Centre - 74390 Châtel.
You can pay either :
Two series of sanctions are provided for by law as well as the methods of control implemented by the administrative authorities :
« Pursuant to Article L.2333-39, the mayor and officers commissioned by him/her to conduct the state audit provided for under the second paragraph of Article R.2333-50. To this end they may request documentation and records relating thereto from proprietors and hotels. »
The penalties are twofold: financial and criminal.
« Any delay in the payment of tax proceeds as provided by Article R2333-53 gives rise to the application of an interest equal to 0.75% per month late. This indemnity results in the issuance of a revenue bond sent by the mayor to the tax collector. »
If a proprietor refuses or fails to make a declaration, despite a friendly reminder and a first warning, there will be an automatic taxation.
« Any proprietor, who has not collected the tourist tax or who has not complied with any requirements relating to the second paragraph of article R.2333-50 shall be punished by a fine stipulated for 2nd class violations. »
In case of recidivism, the fine may reach 3000 €. Article 131-13 of the Penal Code.
These offenses are reported by police officers, including mayors and tax authority officials.
Yes, if your accommodation is only considered a seasonal vacation residence and tenants are considered vacation tourists.
No, if your accommodation is "mixed" (seasonal and annual) and if you can show (proof) that your client stays for work training, temporary employment (seasonal workers) or permanently, and therefore the accommodation is liable for residence tax.
You must declare the period of closure of your establishment at the beginning of each season.
To declare it, you can :
Any person who offers, a seasonal or permanent rental, one or more furnished rooms at the proprietors residence or a furnished accommodation (furnished house, apartment or studio) to accommodate tourists must make a prior declaration with the City of Châtel, with return receipt requested. This measure provided for in Article L324-1-1 of the Tourism Code is based on Article 24 of the Act (No. 2009-888) of July 22, 2009 for the development and modernization of tourist services.
Furnished tourist accommodation must necessarily include a written seasonal rental contract, which indicates the price charged and contains a description of the premises. Recall that furnished houses, apartments or studios are classified as furnished tourist accommodation, for the exclusive use of the tenant, for short-term guests characterized by a daily, weekly or monthly rental and which are not residences. In contrast, the guesthouses are furnished rooms at the proprietor’s residence to accommodate tourists, for one or more nights, coupled with services.