The overnight stay tax is a statutory tax and is regulated in the overnight stay and vacation home tax law.
Excerpts from the text of the law:
- Anyone who takes up accommodation for a fee in a hospitality or other accommodation establishment
in a municipality of the Province of Styria without establishing their main residence in this municipality is liable to pay the tax. - In the case of accommodation in hotel and restaurant establishments, the owner is liable for the collection of the tax.
- When displaying the accommodation fee, the persons liable for the collection of the fee shall separately indicate the accommodation tax to be paid.
- The charge must be paid and collected at the same time as the invoice for the accommodation is settled.
The parties liable for collection are liable for the correct payment of the charge to the extent that their own invoice has been settled by the guest.
The tax is € 2.50 per person per night. Children up to the age of 16 are exempt from the tax.
The prices quoted include breakfast and VAT plus overnight stay tax/city tax.