Purpose

1. This regulation governs the collection, recovery, and use of visitor taxes (tourism taxes within the meaning of Articles 12 et seq. of the Tourism Development Act).

1. Guests in hotels, guesthouses, boarding houses, bed & breakfasts, private accommodations, holiday homes, holiday apartments, mountain, hunting, and "Heuer" huts and the like, per guest and overnight stay

a) Adults: CHF 4.40

b) Children (between the 6th and the completed 15th year of age): CHF 2.20

2. Guests in group accommodations, clubhouses, SAC huts, on campsites and in tents, caravans, and motorhomes, per guest and overnight stay

a) Adults: CHF 3.00

b) Children (between the 6th and the completed 15th year of age): CHF 1.50

3. Flat rate per motorhome pitch and day of occupancy: CHF 6.00.

1. For owners, usufructuaries, holders of a right of abode, or long-term tenants of mountain, hunting, and hay huts, residential tents, mobile homes, and similar accommodations, measuring less than 15 m² in ground plan (external building dimensions): CHF 150.00 per object per year, regardless of the duration of their stay.

2. For owners, usufructuaries, holders of a right of abode, or long-term tenants of holiday apartments, holiday homes, as well as mountain, hunting, and hay huts, and similar accommodations, measuring more than 15 m² in ground plan (external building dimensions), regardless of the duration of their stay, per object per year

a) Apartments with 1 room: CHF 240.00

b) Apartments with 2 rooms: CHF 260.00

c) Apartments with 3 rooms: CHF 280.00

d) Apartments with 4 rooms: CHF 300.00

e) Apartments with 5 rooms: CHF 320.00

f) Apartments with 6 rooms and more: CHF 340.00

g) Kitchens, bathrooms, hallways, verandas, and similar spaces, as well as rooms under 4 m², are not considered rooms;

h) The flat-rate fee for long-term rentals of up to six months amounts to three-quarters of the amounts according to letters a to f. For long-term rentals exceeding six months, the full annual flat rate is due.

3. For owners, usufructuaries, holders of a right of abode, or long-term tenants of group accommodations, clubhouses, and similar establishments: CHF 7.00 per sleeping place per year, regardless of the duration of their stay.

1. The guest pays the individual guest tax to the accommodation provider. The accommodation provider submits the registration data for the individual guest taxes together with the respective individual guest taxes to the municipality as follows

a) Hotels, guesthouses and pensions: Quarterly;

b) Holiday apartments, holiday homes, bed & breakfasts and private accommodations: Half-yearly;

c) Group accommodations, clubhouses and SAC huts: Annually;

d) Campsites: Annually.

2. The annual lump sums for the period from January 1st to December 31st shall be invoiced by the competent departments by December 31st of the current year.

1. Guest: A guest in the sense of these regulations is any natural person who spends the night within the municipality of Glarus Nord and does not belong to any of the exceptional categories according to Art. 9 para. 1. The purpose of the overnight stay, as well as the intensity of the use of the tourist offer, is of no significance.

2. Group Accommodation: Group accommodation refers to lodging establishments in which at least two-thirds of all beds are located in quadruple rooms or larger rooms.

3. Responsible Departments: The Municipal Council entrusts the Departments of Presidential Affairs and Finance and Participations with the execution of the legislation on guest taxes, particularly for the collection of guest taxes.

1. A guest tax per overnight stay of a guest shall be paid by

a) the operators of accommodations such as

1. Hotels, guesthouses, pensions

2. Bed & Breakfasts, private accommodations (including occasional offers, especially through specialized platforms like Airbnb and similar)

3. Group accommodations, clubhouses, SAC huts

4. Campsites, motorhome pitches

5. and similar establishments

b) the owners, usufructuaries, holders of a right of residence, or long-term tenants of holiday apartments, holiday homes, mountain, hunting, and alpine chalets, residential tents, mobile homes, and similar.

2. The guest tax is usually collected from the guest by the accommodation providers and can be passed on to the potential accommodation price. It must be shown separately to the guest in an appropriate manner.

3. If it is impossible or only possible with disproportionate effort for operators of motorhome pitches and similar to determine the number of guests and the duration of their overnight stays, they shall pay a lump-sum guest tax amount per pitch and day of occupancy. They must report the commencement and cessation of operations unprompted within one month.

4. Accommodation providers must make the guest tax regulations and the tariff annex available to their guests upon request.

1. The competent departments shall maintain a register of accommodation providers in accordance with Art. 3 para. 1.

2. Accommodation providers in accordance with Art. 3 para. 1 are obliged to register themselves in the register.

3. Accommodation providers in accordance with Art. 3 para. 1 are obliged to report all overnight stays taking place in their establishments to the competent departments of the municipality, with the exception of overnight stays by persons in accordance with Art. 5 para. 2. No such obligation exists in the cases according to Art. 3 para. 3.

4. Accommodation providers in accordance with Art. 3 para. 1 shall keep records of the number of these overnight stays and the collection of guest taxes according to the instructions of the competent department. For the purpose of issuing guest passes, as well as for control purposes and the prevention of misuse and violations, the following personal data must be collected in a verifiable manner and presented to the competent departments at any time upon request

a) First name and surname;

b) Place of residence;

c) Date of arrival and departure;

d) Date of birth;

e) Nationality;

f) Identification document and number.

5. The collection of further data based on control obligations under higher-ranking law or on a voluntary basis remains reserved.

6. Accommodation providers shall adequately inform the data subjects about this processing of their personal data.

1. Owners, usufructuaries, holders of a right of abode, or long-term tenants (Art. 9 of the Ordinance on the Tourism Development Act) of the following properties shall pay the guest tax, irrespective of the duration and frequency of their stay, in the form of an annual lump sum

a) Holiday apartments, holiday homes and similar;

b) Mountain, hunting and hay huts and similar;

c) Residential tents, mobile homes and similar;

d) Group accommodations, clubhouses and similar.

2. The annual lump sum covers overnight stays by owners, usufructuaries, holders of a right of abode, or long-term tenants and those of their family members (Art. 10 of the Ordinance on the Tourism Development Act), as well as service personnel working there.

3. For overnight stays not included in the annual lump sum (making the property available to persons other than those pursuant to paragraph 2), the individual guest tax must be paid.

1. Anyone who provides residential space for longer periods to persons liable for guest tax must report the first name, last name, and address of the individuals using the premises to the relevant municipal department without being requested to do so within a month.

2. The person providing the use of the space is liable for the payment of the guest tax.

1. In principle, invoicing for annual flat rates is based on the data contained in the federal Register of Buildings and Dwellings (GWR). In cases of insufficient data or disputes, the owner is obliged to provide plans and floor layouts of their property to the competent departments and to the municipal administration office responsible for maintaining the GWR, and to allow them to inspect the property on site.

2. If, in the view of the invoice recipient, the data contained in the GWR does not correspond to the actual circumstances, they must immediately report this to the municipal administration office responsible for maintaining the GWR, enclosing supporting evidence. If this report leads to an adjustment in the GWR, the guest tax will be invoiced based on the amended register data from the time of the register change.

3. The full amount is always invoiced to the contact person for the property registered with the competent departments at the time of invoicing. In the event of a change in ownership, servitude, or tenancy, the owners, beneficiaries of servitudes, or long-term tenants shall settle the flat-rate guest tax among themselves. The obligation to pay further pro rata flat-rate guest taxes remains reserved in the event that the same property is made available to several beneficiaries of servitudes or long-term tenants for more than three months each within one year (Art. 9 para. 2 of the Ordinance on the Tourism Development Act).

4. If a property is rented for an indefinite period to a tenant not residing in the municipality of Glarus Nord, and the tenant is registered with the competent departments as the contact person for the property, invoicing shall be addressed to this tenant.

5. If a property is owned by several persons, the entire invoice will be sent to the contact person registered with the competent departments. This person is liable to the municipality for the entire guest tax. The other joint owners or co-owners are joint and several debtors.

1. The Municipal Council shall determine the amount of the guest taxes after hearing the tourism organization, in accordance with Articles 2a et seq. of the Tourism Development Act.

2. It shall publish the amount of the guest taxes in the tariff appendix to these regulations.

1. No guest taxes are payable for the accommodation of

a) Persons with tax domicile or tax residence in the municipality of Glarus Nord;

b) Military personnel and civil defense conscripts during official billeting;

c) Patients in health and spa institutions, as well as persons with disabilities who require permanent care;

d) Children who have not yet reached their fifth year of age;

e) Own club and association members in group accommodations, clubhouses, and similar facilities (does not apply to SAC huts).

2. Children and adolescents from six years of age up to the completed 15th year of age must pay half of the guest tax.

1. The municipal council may transfer the net proceeds of the guest taxes, either in full or in part, to the tourism organization for use in accordance with Articles 2a et seq. of the Tourism Development Act.

2. The net proceeds of the guest taxes are calculated by deducting the annual expenditure amount determined by the municipal council for the collection of the guest taxes from the guest tax revenue.

3. The tourism organization is to use the payments received from guest tax revenues in accordance with the provisions of the cantonal law and the supplementary provisions of the municipality.

4. The municipality enters into a performance agreement with the tourism organization, which, among other things, regulates the use of funds, the modalities of payment, and the reporting.

1. If the municipality does not transfer the entire net proceeds from the guest taxes to the tourism organization, it deposits the remaining funds into a municipal tourism fund.

2. From the fund, the responsible departments can financially support activities and projects in the tourism sector according to the provisions of the cantonal law and any supplementary guidelines of the municipal council, as well as make additional contributions to the tourism organization.

3. The costs associated with the administration and execution of the fund are accounted for through the fund.

**1. An individual guest subject to the guest tax obligation receives a guest pass, generally in digital form, through an electronic issuance system for the duration of their stay or their obligation to pay the guest tax.**

2. Individuals subject to annual flat-rate tax obligations and their family members are entitled to receive guest passes according to the regulations of the tourism organization.

3. The guest pass entitles the holder to discounts and special offers from tourist and commercial providers upon acceptance of the terms of use.

4. The pass is personal and non-transferable. It must be presented voluntarily when utilizing guest pass services.

1. The tourism organization in accordance with Articles 2a et seq. of the Tourism Development Act is the issuer of the Guest Card.

2. It issues the terms of use for the Guest Card and regulates further details concerning the Guest Card, including in particular

a) the conditions (type, scope, etc.) of the individual Guest Card services;

b) the modalities for the issuance and design of the Guest Cards.

1. The accommodation providers pursuant to Art. 3 para. 1 are obliged to collect and remit guest taxes to the municipality and are liable for outstanding amounts.

2. Accommodation providers as well as intermediaries of accommodation offers (e.g., booking platforms) may agree that the collection and remittance of guest taxes shall be carried out by the intermediaries. A corresponding contract must be in place beforehand between the intermediary and the competent departments.

3. The competent departments are entitled, after consultation with the tourism organization, to issue implementing provisions for the procedure of collecting and remitting guest taxes (type and content of registration data, notifications and settlements, reporting and remittance deadlines and periods, submission modalities, etc.).

4. The owed guest taxes are to be paid to the municipality

a) simultaneously with the remittance of the registration data of the individual guest taxes; or

b) within 30 days from the date of the invoice or the discretionary assessment.

5. After the expiry of the payment deadline pursuant to para. 4 letter b, default interest shall be owed in the amount of the default interest fixed by the Government Council of the Canton of Glarus based on Art. 187 para. 2 of the Tax Law.

6. If guest taxes are not paid despite a written reminder, the municipality or the appointed organization shall initiate legal collection proceedings and, in addition to the collection costs, shall charge a processing fee of CHF 50.00 to CHF 500.00 for this.

1. The municipality and the persons or bodies commissioned by it are entitled to carry out controls at any time over the correct collection, accounting, and remittance of visitor's taxes.

2. The accommodation providers as per Art. 3 Para. 1, the persons obligated to pay annual flat rates (Art. 5), as well as the intermediaries commissioned by accommodation providers in the sense of Art. 14 Para. 2, are obliged to grant the control bodies as per Para. 1

a) access to the accommodation objects (business premises and places and rooms provided for overnight stays);

b) insight into the documents required for the assessment, accounting, and remittance of visitor's taxes, in particular into guest controls and registration forms to be kept and retained in accordance with cantonal law;

c) to provide the information required for the assessment, accounting, and remittance of visitor's taxes, as well as to make information available.

3. The control bodies must identify themselves with a corresponding ID when exercising their activity.

1. Decisions based on this regulation may be challenged by filing a written and reasoned objection with the decision-making body within 30 days.

2. Decisions on objections pursuant to para. 1 may be appealed to the Municipal Council within 30 days.

3. For all other matters, legal protection and enforcement shall be governed by cantonal law.

1. Any person who fails to collect tourist taxes, fails to comply with or inadequately complies with the reporting obligation, or makes false statements, shall be punished with a fine of up to CHF 1,000.00 (Art. 18 of the Tourism Development Act).

2. Irrespective of the fine, unpaid tourist taxes, together with default interest at the rate set by the Government Council of the Canton of Glarus pursuant to Art. 187 para. 2 of the Tax Act, shall be paid subsequently in every case.

3. If it emerges, on the basis of facts or evidence not known at the time of the assessment of the tourist taxes, that an assessment was wrongly omitted or a legally binding assessment is incomplete, the tourist taxes not assessed or assessed too low shall be levied subsequently, together with interest.

1. For the collection of personal and object data relevant to the enforcement of the legislation on guest taxes, specifically for the assessment of guest taxes and in the presence of concrete indications of violations and abuse, the competent departments may, in addition to publicly accessible information sources, query and use data from the following authorities and registers

a) Resident Register: data on domicile and residence (including arrival and departure);

b) Land Register: object data (ownership, property description);

c) Federal Register of Buildings and Dwellings (GWR): object data (in particular apartment sizes);

d) Dwelling inventory according to federal secondary residence legislation: object data (in particular qualification as a secondary residence).

2. All units of the municipal administration shall provide the competent departments, free of charge, with the following information relevant to the lawful enforcement of the legislation on guest taxes and make the corresponding data available to them

a) periodically, the names and addresses of persons who own secondary residences, holiday apartments, holiday homes, as well as mountain, hunting, and hay huts and similar properties in the municipality of Glarus Nord, and are thus generally subject to guest tax liability;

b) the necessary information regarding apartment sizes;

c) the necessary information regarding domicile and residence.

1. The municipality and the tourism organization pursuant to Art. 13 para. 1 shall jointly operate a central digital visitor's tax and registration system. They may transfer the operation of the system to providers of cloud-based IT services, subject to data protection legislation, provided that their data centers are located in Switzerland or the European Union.

2. The system serves to fulfill the following tasks

a) Collection of visitor's taxes and issuance of visitor's passes in accordance with cantonal and communal tourism legislation

b) Maintenance of visitor control in accordance with the cantonal hospitality law

c) Implementation of reporting obligations in accordance with the provisions of foreign nationals law

3. The following data shall be processed in the system

a) Data pursuant to Art. 4 para. 4;

b) the data required for the creation of registers of accommodation providers (Art. 4 para. 1) and those subject to annual flat rates (Art. 6), specifically including object type, usage, number of rooms, address designation, and parcel number;

c) data concerning the collection of visitor's taxes, specifically including information on incoming and outstanding payments, as well as collection measures;

d) the data required for the issuance, use, and administration of personalized visitor's passes;

e) In order to automatically decide on the visitor's tax liability in individual cases, to determine the owed visitor's tax amount, and to generate visitor's passes, the data pursuant to letters a and b shall be linked within the system.

4. The data shall be under the sovereignty of the municipality. They shall be stored for three years and subsequently deleted. Longer storage for evidentiary purposes in ongoing proceedings, as well as with the express consent of the data subject for purposes pursuant to para. 7, remains reserved.

5. The responsible departments, together with the tourism organization, are jointly responsible for compliance with data protection requirements. Among other things, these bodies shall take the necessary data security measures, also vis-à-vis any data processors.

6. The system generates registration forms, which the cantonal police may inspect for criminal police purposes if required. It is prohibited to create interfaces and the like that enable automated data disclosure to external police systems.

7. The tourism organization is authorized to access and process the collected data for the purpose of issuing and administering visitor's passes, for the purpose of designing and optimizing tourist offerings, and for the purpose of marketing and statistics. If third parties are commissioned with these data processing activities, the provisions of cantonal data protection law must be complied with.

8. Accommodation providers are authorized to access the anonymized data collected by them for the purpose of creating accommodation or parahotel statistics and for their transmission to the Federal Statistical Office.

9. The municipal departments responsible for visitor's tax collection and financial matters are authorized to access and process the collected data for the purpose of carrying out visitor's tax collection (including the creation of statistics).

10. The bodies declared in the preceding paragraphs as authorized to access and process data are prohibited from passing on the obtained data in non-anonymized form to third parties for personalized purposes; data processing on behalf of the tourism organization (para. 7 sentence 2) is reserved. They are furthermore prohibited from processing the obtained data for purposes other than those stated herein.