Kanton Glarus (TEV)

Advisory Board *

1 The Cantonal Council shall appoint an advisory board for the development of tourism.

2 The advisory board shall consist of five to seven professionally qualified members who may be active and resident within or outside the canton. The head of the competent department shall chair the board ex officio.

3 The advisory board shall advise the Cantonal Council on tourism matters, submit its recommendations on proposed funds from the Tourism Fund, and make its expertise available for project initiatives on a case-by-case basis. *

Cantonal Administrative Authority

1 The competent cantonal administrative authority within the meaning of Article 4 paragraph 2 and Article 9 paragraph 1 letter a of the Act is the Department of Economic Affairs and Home Affairs (Department). *

2 The Contact Point for Business is the enforcement authority, unless the Act or this Ordinance provides otherwise. *

Memberships

1 The Canton may become a member of tourism organizations.

2 The Department decides on membership and contributions within the framework

of its spending powers and the budget.

1) GSIA/1/1

2) GS IX C/1/1

SBE X/6 385

1

IX C/1/2

1a Promotion of a tourism organization *

* Examination and Decision

1 The complete application must be submitted to the competent department

at least six months before the expiry of the existing performance agreement.

2 The Government Council decides on the submitted applications. For the

assessment of the application, it may consult municipalities, tourism service

providers, and the advisory board.

3 The application must include at least a strategy for fulfilling the mandate,

a business plan, and a multi-year plan. The plan must include at least

a. the definition of key performance indicators and target values;

b. key projects;

c. the controlling of its own operations and activities for the operational

and strategic objectives.

4 Further documents may be requested.

Service Agreement

1 The Cantonal Government, together with the tourism organization, shall define the components of the service agreement. It may consult the municipalities and tourism service providers in an appropriate manner for this purpose.

2 It shall comprise at least the following tasks and objectives

a. the strategic management, communication, and marketing of the destination and the umbrella brand Glarnerland;

b. the increase in value creation, overnight stays, and the level of awareness of Glarnerland;

c. the bundling, marketing, and quality assurance of the range of offerings;

d. possible collaboration in the development and expansion of products, offers, and services in the areas of leisure and tourism;

e. internal communication (tourism understanding).

Proof of Performance and Effectiveness

1 The Cantonal Council, together with the tourism organization, shall define the criteria and components, as well as the procedure for the proof of performance and effectiveness, in the service agreement.

2 The tourism organization must submit the proof of performance and effectiveness to the competent department at least once a year.

* New Tender

1. In the event of non-renewal of the performance agreement or extraordinary termination, a public invitation for new applications will be issued.

2. Financial Aid

Application Documents

1 The application must be accompanied, in particular, by: *

a. Project description;

b. * Business plan;

c. * Pro forma income statement;

d. * Detailed cost breakdown;

e. * Proof of financing.

2 The Contact Point for Economic Affairs may request further documents or waive individual ones. *

### Examination and Decision

1 The Economic Contact Point examines the applications, obtains co-reports, and

submits them to the Advisory Board. *

1bis Applications for financial aid must have been submitted before project implementation

or before the start of construction. The Department determines the

submission deadlines. *

2 The Advisory Board usually meets once per quarter. It submits a motion to the Cantonal

Government.

3 The Cantonal Government decides on financial aid at its own discretion. Its

decisions are final (Art. 17 para. 3 TEG).

Exclusion

1 Financial aid is not granted for projects with total costs of less than CHF 20,000 (Art. 8 para. 1 lit. d TEG). *

Disbursement of Contributions

1 The Department shall draw up any performance agreements and contracts and release the granted financial aid for disbursement. *

2 The disbursement of granted financial aid for projects and events shall generally take place after submission of the final statement of accounts. *

3 In justified cases, disbursement for costs already incurred may take place after an approving decision and before the completion of the project or event. *

Control

1 The Contact Point for Business monitors the use of financial aid provided, by means of suitable measures.

IX C/1/2

Duty to Cooperate

1 Significant project changes after the application has been submitted or after a decision on financial aid has been made must be reported immediately to the Contact Point for Business.

2 Applicants are obliged to provide the Contact Point for Business with information on the achieved results after the implementation of their project.

3 Applicants shall grant the Contact Point for Business access to the documents necessary for controlling upon request.

**3. Tourist Tax**

Flat Rates for Long-Term Rentals*

¹ Anyone who has concluded a rental agreement for at least three consecutive months is considered a long-term renter within the meaning of Article 15 Paragraph 3 TEG.

² If several long-term renters rent the same property for more than three months each within one year, all are obliged to pay flat rates.

³ Insofar as the provision [of accommodation] lasts longer than one month, municipal regulations may stipulate flat rates (Art. 15 Para. 4 TEG).

Flat Fees for Pitches

¹ Municipalities can set flat fees of a maximum of six francs per pitch and occupancy day for motorhome pitches and similar facilities (Art. 15 para. 4 TEG).

Family Members

1 The following are considered family members of the host person: parents and children, stepchildren, spouse, registered partner, as well as common-law partner, full and half siblings, grandparents and grandchildren (Art. 15 para. 3 TEG). *

Assessment and Collection

¹ The municipalities are entrusted with the enforcement (Art. 12 para. 1 TEG).

² The assessment is based on the reporting forms issued by the canton or corresponding forms from the municipalities.

IX C/1/2

Duty to Report, Reporting Deadlines

1 Taxable persons must submit the completed and truthful reporting forms to the municipality or the tourism organization mandated by it.

2 The municipalities determine the reporting deadlines.

1. Wird die Meldepflicht trotz schriftlicher Mahnung nicht oder nur unvollständig erfüllt, setzt die Gemeinde oder die von ihr beauftragte Tourismusorganisation die Abgabe fest. Im Übrigen bleibt die Strafbestimmung gemäss Artikel 18 TEG vorbehalten.

1. Diese Verordnung tritt am 1. Januar 2008 in Kraft.

2. Die Verordnung zum Tourismusgesetz vom 2. Dezember 1991 und der Beschluss über die Erhebung von Beherbergungstaxen vom 2. Juli 1991 werden aufgehoben.