951.1
TGLT
CH-FR
Art. 37 Gesetz über den Tourismus (TG) - Verwendung
Finanzierung - Tourismustaxe
Art. 37 TG · Verwendung
1. Die Einnahmen aus der Tourismustaxe werden ausschliesslich zur Finanzierung von touristischen Veranstaltungen oder Werbeaktionen eingesetzt, die von der Gemeinde organisiert werden, welche die Taxe erhebt.
Gerichtsentscheide zu dieser Bestimmung (3)
604 2020 55 · fr (Art. 37 Abs. 1 Bst. a und b TG)
Consolidated Appeals Regarding Lump-Sum Residency Tax Assessment Despite COVID-19 Restrictions
Cited in the reasoning section regarding the obligation for second-home owners/renters to pay a flat-rate residence tax, relevant to Order II (merits decision).
604 2019 52 · fr (Art. 37 al. 1 LT)
Usufructuary Tourist Tax Appeal Dismissed Over Flat-Rate Annual Calculation
Cited to confirm that owners of secondary residences are subject to the flat-rate tax payment, relevant to the appellant's status as usufructuary.
604 2018 44 · fr (art. 37 al. 1 let. a LT)
Tourist Tax Assessment Upheld for Second Home Despite Owner's Relocation
Cited as the legal basis for subjecting the owner of a secondary residence to the flat-rate tax.