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Morgins Tourisme Resort and accomodation tax :

Useful information

Morgins Tourisme +41 (0)24 477 23 61 www.morgins.ch touristoffice@morgins.ch


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Morgins Tourisme - resort and accommodation tax : useful information

WHAT IS RESORT TAX ? Resort Tax was introduced by the Cantonal law on tourism on the 9th February 1996. It is collected annually from the non-resident visitors from 1st November to the 31st October. The proceeds of the resort tax are entirely reinvested in touristic events in Morgins, which above all, enable the provision of a welcome service, information office as well as a wide range of entertainment.

WHO IS SUBJECT TO RESORT TAX ? Everyone spending a night in Morgins or within its boundaries, who is not a resident of the commune, is subject to the resort tax, whether it concerns the owner, his/her family, guests or tenants (long and short term stays)

WHO IS RESPONSIBLE FOR PAYMENT OF THE RESORT TAX ? Besides the payment of his own resort tax and that of his family, every owner who accommodates overnight visitors is personally responsible for collecting the resort tax himself from his visitors or tenants and then to transfer the payment to the official tax collection agency. In addition to his own payment, the owner is equally obliged to declare every night of visitor occupancy to the tax collection agency for statistics and auditing. In the case of an estate agency renting the property on behalf of the owner, the estate agency will then collect the resort taxes themselves from the visitors and transfer them to the tax collection agency. (See you estate agent for details.) The owner who neither rents out nor occupies his property must advise the tax collection agency in writing each year and complete the relevant box on the Resort Tax Account form.

WHO IS THE OFFICIAL RESORT TAX COLLECTION AGENCY FOR MORGINS ? Morgins Tourisme has been officially commissioned for the Resort Tax Collection by the Commune of Troistorrents.

WHAT IS THE SCALE OF RESORT TAX IN MORGINS ? Adults(from 16) : CHF 2.10 per adult per night Children (from 6 to 15) : CHF 1.05 per child per night Children under 5 : free of charge

EXEMPTION People not subject to payment of Resort Tax are : - Anyone who is resident in the commune of Troistorrents - Immediate family, grand-parents and spouse of anyone resident in the commune of Troistorrents. - Children under 6 years old.


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Morgins Tourisme - resort and accommodation tax : useful information

HOW TO DECLARE NIGHT OCCUPANCY OF MY PROPERTY AND PAY THE RELEVANT RESORT TAX? The owner > is responsible for collecting resort tax from his guests and tenants > is obliged to transfer resort tax for himself, his family, guests and tenants to Morgins Tourisme.

FREQUENT GUESTS AND SEASONAL OR YEARLY TENANTS

OCCASIONAL GUEST AND HOLIDAY TENANT TAX

2 options

Payment per night

Payment per night

Complete the «6 Monthly Resort Tax account » form with precise details concerning night occupancy of your property as well as the category of visitor (owner or long term tenant etc) for each visit and hand in to Morgins Tourisme for invoicing, by the latest the 10th May and the 10th November

Complete the « 6 Monthly Resort Tax Account » form (same for owners) with precise details concerning night occupancy of your property as well as the category of visitor (guest or tenant) for each visit and hand in to Morgins Tourisme for invoicing, by the latest the 10th May and the 10th November.

>Price

>Price

No charge for children under 6

No charge for children under 6

CHF 2.10 per adult, from 16 CHF 1.05 per child, from 6 to 15

CHF 2.10 per adult, from 16 CHF 1.05 per child, from 6 to 15

Annual Fixed Price Payment Long term tenants and owners have the opportunity of paying a fixed price resort tax, valid from 1.11 to 31.10, which is personal and not transferable. To benefit from this option, please complete the « Application for Fixed Price » form and transfer to Morgins Tourisme along with payment before the 15th April.

>Price

On the basis of 40 nights per year CHF 84,- per year per adult from 16 CHF 42,- per year for children from 6 to 15 No charge for children under 6

IMPORTANT The 6 monthly accounts must all be completed and returned without fail to Morgins Tourisme,

even if you haven’t had the opportunity to stay here during that time.


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Morgins Tourisme - resort and accommodation tax : useful information

WHO IS SUBJECT TO ACCOMMODATION TAX ? Landlords or owners who accommodate visitors for financial return are subject to accommodation tax. It is charged per night, according to how many nights are stated in the 6 monthly resort tax account form.

WHO IS RESPONSIBLE FOR PAYMENT OF THE ACCOMMODATION TAX ? Every property owner who is subject to accommodation tax must pay it to the tax collection agency. In the case of an estate agency renting the property on behalf of the owner, the agency will generally assume the payment of the accommodation tax to Morgins Tourisme for the rented period. (See your estate agent for details.)

HOW TO PAY THE ACCOMMODATION TAX ? On completion of the « 6 monthly resort tax » form handed in to Morgins Tourisme, an invoice will be returned covering the nights occupied by short and long term tenants.

WHO IS THE OFFICIAL ACCOMMODATION TAX COLLECTION AGENCY FOR MORGINS ? Morgins Tourisme has been officially commissioned for both the Resort Tax Collection and the Accommodation Tax collection by the commune of Troistorrents.

WHAT ARE THE ACCOMMODATION TAX RATES IN MORGINS ? -Adults (over 16) : CHF 0.50 per adult per night -Children (from 6 to 15) : CHF 0.25 per child per night -Children under 5 : free of charge

ALLOCATION OF ACCOMMODATION TAX The proceeds of the accommodation tax are entirely used in the interest of tax payers and contribute notably to financing the promotion of local and cantonal tourism. They are divided 2/3 for Valais Tourisme and 1/3 for Morgins Tourisme.

WHAT HAPPENS IF NIGHTLY OCCUPATION OF PROPERTIES ARE NOT DECLARED OR IF RESORT AND ACCOMMODATION TAXES ARE NOT PAID ? In accordance with article 43 of the cantonal law on tourism, the person who accommodates visitors, who does not hand in his completed 6 monthly resort tax account form by the required date and who does not pay the due amount of tax is liable for a tax charge by the Communal Counsel, backdating over the previous 5 years. In addition, the person who accommodates visitors who tries to avoid tax payment by giving false, misleading information, or does not respect the deadline dates can be fined by the cantonal authorities. Finally, we would like to remind you that these taxes and their collection are periodically verified by the State.


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Morgins Tourisme - resort and accommodation tax : useful information

PAYMENT REMINDERS

I wish to pay a fixed rate resort tax

How to proceed ?

Period

Deadline for payment and account/form returns

I complete the «Request for Fixed Price » form and hand in to Morgins Tourisme, then pay the amount due by bank transfer or postal payment.

From 1.11 to 31.10

Before the 15th April

Winter From 1.11to 30.4

Before the 10th May

Summer From 1.05 to 31.10

Before the 10th November

Winter From 1.11 to 30.4

Within 30 days of receipt of invoice

Summer From 1.05 to 31.10

Within 30 days of receipt of invoice

I wish to pay my resort tax per night or I rent out my chalet or apartment and I must pay the resort tax for my guests or tenants. I have rented out my chalet or apartment and I must pay accommodation tax

I complete the «6 Monthly Resort Tax Account » form and hand in to Morgins Tourisme, then pay the amount due by bank transfer or postal payment.

On receipt of the invoice from Morgins Tourisme, I pay the amount due by bank transfer or postal


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Morgins Tourisme - resort and accommodation tax : useful information

HOW TO HAND IN YOUR FORMS AND ACCOUNTS ? • By mail to : Morgins Tourisme Service des Taxes Place du Carillon 1 - CP 55 1875 Morgins • By fax to : +41 (0)24 477 37 08 • By email to : touristoffice@morgins.ch Download your forms from the Morgins web site : www.morgins.ch

HOW TO PAY YOUR TAX ? • By bank transfer : Morgins Tourisme Compte postal : 19-8571-2 IBAN : CH70 0900 0000 1900 8571 2 BIC : POFICHBEXXX • By postal payment, on request from Morgins Tourisme : +41 (0)24 477 23 61

We would like to thank you for your kind and honest collaboration. It is above all thanks to these taxes that we succeed in maintaining and improving our welcome and information services at the tourist office, as well as offering the events and entertainment that help make your stay in Morgins as enjoyable as possible!

Find all information, future activities and events in Morgins on www.morgins.ch

Join us on Facebook : www.facebook.com/morgins.ch

Resort and accomodation tax useful informations  

Resort and accomodation tax useful informations

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