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720.200 GKSTGLIMPCC CH-GR

Art. 23 Act on Municipal and Church Taxes (GKStG) - Tourism Promotion Levy

**The Taxes of the Municipalities - Competence Norms for Additional Taxes**
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Art. 23 GKStG - Tourism Promotion Levy · Tourism Promotion Levy

1. The municipality may levy a tourism promotion tax.

2. The tourism promotion tax is levied on natural and legal persons who are active within the municipal territory and benefit from tourism.

3. The revenues must be used in the interest of the taxable persons, particularly for effective market processing and events. They may not be used for the financing of regular municipal tasks.

4. The collection, receipt, and use of the tourism promotion tax can be delegated to a municipal or regional tourism organization. In any case, a municipal body must be designated for appeals.

5. The municipalities or the tourism organizations are obligated to disclose the use of funds in detail.

← Art. 22a GKStG - Accommodation Tax Act on Municipal and Church Taxes (GKStG) - Subject of the Act Art. 24 GKStG - Church Taxes →

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Court Decisions Applying This Provision (3)

A 2023 12 · gr (Art. 23 des Gästetaxengesetzes i.V.m. Art. 29 Abs. 2 GKStG und Art. 139 Abs. 1 des Steuergesetzes für den Kanton Graubünden (StG))
Property Owner's Tax Exemption Appeal Dismissed Due to Procedural Error
Cited in reasoning to establish the path for appeal against a subsequent decision, relevant for the transfer order (2).
A 2016 32 · gr (Art. 23 GKStG)
Tourism Tax Assessment Validity and Equality Challenge
Mentioned in relation to the proper use of tourism tax revenues, specifically Art. 23 para. 2 GKStG concerning expenditures exceeding revenues.
A 2010 33 · gr (Art. 23 GKStG)
Property Owners Challenge Municipal Accommodation Tax Increase
Cited to define the purpose for which tourism promotion fees can be used (financing effective market development).