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Welcome to the Luberon Monts de Vaucluse Municipalities Federation tourist tax declaration platform

The Luberon Monts de Vaucluse Municipalities Federation (CCLMV) brings together 11 towns: Cabrières d’Avignon, Cavaillon, Cheval-Blanc, Gordes, Lagnes, Les Beaumettes, Les Taillades, Maubec, Mérindol, Oppède and Robion.
A tourist tax was introduced on 1st January 2015 for all the area.

All visitors in paid accommodation are subject to the tax in all types of establishment throughout the CCLMV area. The revenues help to finance activities to welcome visitors, and to promote and develop tourism.
As a host, you must collect tourist tax revenues according to the provisions outlined by the Luberon Monts de Vaucluse Municipalities Federation Council.

ANY QUESTIONS ?

The Luberon Monts de Vaucluse Municipalities Federation services are at your disposal to support and assist you in setting up and collecting the tourist tax. Please contact us if you have any questions about the tourist tax.
By e-mail :
By telephone : 04 90 20 53 08

WHO MUST PAY THE TAX?

In accordance with article L.2333-29 of the General Code of Local and Regional Authorities (CGCT) the tax is paid by visitors staying in paid accommodation, who are not residents of Luberon Monts de Vaucluse Municipalities Federation and who do not own a home that is subject to council tax.

Spending linked to tourism cannot be financed solely by the taxpayer and the community. It must also be partly paid by visitors. Their contribution takes the form of the tourist tax

A simple procedure


1

I make my declaration.


Every month, I declare the number of overnight stays on the website.

2

I receive a monthly summary.


Every four months, I receive my summary.

3

I make my payment.


I send my payment with my signed four-month summary.

4

I receive my quarterly payment receipt.





WHO COLLECTS THE TAX?

It is collected all over the region from guests staying in paid accommodation in the following establishments:

  • Hotels
  • Apartment hotels
  • Holiday villages
  • Furnished tourist accommodation
  • Bed and breakfasts
  • Gites and refuges
  • Campsites and caravan sites
  • Other equivalent forms of accommodation

PAYMENT PERIODS

The tourist tax is collected from 1st January to 31st December every year. Declarations are made each month by hosts, and payment made to the CCLMV three times a year:

  • Before 20th June, for taxes collected from 1st January to 31st May
  • Before 20th October, for taxes collected from 1st June to 30th September
  • Before 20th January, for taxes collected from 1st October to 31st December

RATES

Following the deliberations of 13/04/15, the Luberon Monts de Vaucluse Municipalities Federation has set the following rates per person and per night.
The supplementary tax of 10% for the departmental council of Vaucluse is already included in the amounts given below.

Type of accommodation Rates in € / per night / per person
5-star hotels, 5-star apartment hotels, 5-star furnished tourist accommodation and all other establishments with characteristics of an equivalent tourist classification € 1,65
4-star hotels, 4-star apartment hotels, 4-star furnished tourist accommodation and all other establishments with characteristics of an equivalent tourist classification € 1,65
3-star hotels, 3-star apartment hotels, 3-star furnished tourist accommodation and all other establishments with characteristics of an equivalent tourist classification € 1,10
2-star hotels, 2-star apartment hotels, 2-star furnished tourist accommodation, 4- and 5-star holiday villages and all other establishments with characteristics of an equivalent tourist classification € 0,95
1-star hotels, 1-star apartment hotels, 1-star furnished tourist accommodation, 1-, 2- and 3-star holiday villages, bed and breakfasts, places in motorhome parking areas and tourist car parks by periods of 24 hours and all other establishments with characteristics of an equivalent tourist classification € 0,80
Hotels and apartment hotels, holiday villages that are pending classification or are non-classified € 0,80
Furnished tourist accommodation and equivalent that is pending classification or is non-classified € 0,80
3-, 4- and 5-star campsites and caravan sites and any other open-air accommodation sites with similar characteristics € 0,60
1- and 2-star campsites and caravan sites and any other open-air accommodation sites with similar characteristics € 0,20

For unclassified but officially certified accommodation, an equivalent rating will be made between the level of the certification and the number of stars. For example: 2 épis (Gîtes de France), 2 clés (Clévacances), 2 cheminées (Logis de France), the Fleurs de Soleil label will all be considered as 2 stars.

EXEMPTIONS

In accordance with article L. 2333-31 of CGCT, the following individuals are exempted from the tourist tax:

  • minors;
  • individuals with a seasonal work contract who are employed in the town;
  • individuals who have been given emergency accommodation or temporary rehousing;
  • individuals living on the premises with a rent that is below an amount set by the municipal council.

Since 01/01/2015, no other exemptions are possible (civil servants and state employees, people on social security benefits, etc.)

REDUCTIONS

Since 01/01/2015, reductions are no longer possible. Famille nombreuse cardholders are no longer granted a reduction.

THE HOST’S OBLIGATIONS

The tourist tax rates must be displayed (a document is available for download in “Useful documents”) and mentioned on the bill given to the client, separately from your own services. The tourist tax is not subject to VAT. The amount of the tax must not be rounded up or down.

The tourist tax is collected by landlords, hotel owners and other intermediaries when the guests pay for their accommodation (article L2333-33 of CGCT).

It is your responsibility to pay the total calculated tax, on dates set out following deliberations of the municipal council, to the Treasury Office designated by the Municipalities Federation (article L2333-34 of CGCT).

In accordance with l’article R.2333-50 of CGCT, you must keep a record, called an “owner’s register”, which must include the following:

  • the number of guests subject to the tax
  • the duration of their stay
  • if appropriate the number of people exempted and the reasons for reductions or exemptions
  • the total amount of the tourist tax collected

The owner’s register must not contain any information concerning the civil status of the guests who are subject to the tourist tax. It is mandatory both for professional and occasional accommodation owners to make a declaration to the town hall within 15 days of renting out accommodation for the first time (article R.2333-51 of CGCT).

APPEALS PROCEDURE
In accordance with articles R.2333-57 and R.2333-67 of CGCT any client subject to the tourist tax who disagrees with the amount of the tourist tax is nonetheless obliged to pay. The client can either make a complaint before payment is due to the President of the Luberon Monts de Vaucluse Municipalities Federation for a decision to be taken about his or her request for reimbursement or make a complaint to the relevant district court.

HOW DO I MAKE THE DECLARATION?

You must declare the number of nights that guests have stayed in your establishment each month.

To make the procedure as simple as possible, you can make the declarations quickly on the website using the login and password you have been given. The online declaration must be made before the 15th of the following month.

If you cannot make an online declaration, you can send us by post, before the 10th of the following month, the paper version (template), as well as the complete copy of your owner’s register, to the following address: Communauté de Communes Luberon Monts de Vaucluse - Centre Tertiaire - Service Taxe de séjour - 117 Allée du Centre Tertiaire - 84800 Lagnes.

If no visitors have stayed in your establishment over the past month, you must make a declaration of 0 online or “néant” (none) if you choose to make the declaration on paper.

HOW MUST THE TOURIST TAX BE PAID?

You will receive a summary every four months, either by e-mail for the website users, or by post for those who make their declarations on paper.

You must then make your payment to Luberon Monts de Vaucluse - Centre Tertiaire - Service Taxe de séjour - 117 Allée du Centre Tertiaire - 84800 Lagnes before the scheduled dates (see “Payment periods”).
You can make your payment:

  • In cash, only at the above address, together with your signed summary.
  • By cheque, made out to Régie de recettes du service tourisme CCLMV and sent to the above address together with your signed summary.
Payments must be made before 20 June, 20 October and 20 January.

WHAT HAPPENS IF THE HOST FAILS TO DECLARE OR DOES NOT PAY THE TOURIST TAX?

The penalties and the inspection methods made by the administrative authorities as outlined in the official texts are:

Art. L2333-36 of CGCT
The local authorities check the total of paid contributions. The mayor and the administrative officers can carry out a verification of the declarations made by landlords, hotel owners and their intermediaries mentioned in article L. 2333-33.
To this end, they can ask any person mentioned in the first paragraph of the present article to provide them with the relative accounting documents.

Art. L2333-37 of CGCT
Complaints are investigated by the local authorities of the town benefitting from the tax. Any taxpayer who disagrees with the amount of the tax that has been notified to him must provisionally pay the total amount of the tax in question, unless he obtains an exemption after a decision by the mayor following an official complaint. The mayor must send a reply giving his reasons within 30 days of the notification of the complaint made by the taxpayer, so that he can formulate his observations.
The application conditions of the present article are outlined by decree in the Council of State.

Art. L2333-38 of CGCT
In the absence of a declaration, absence or delay in payment of the tax collected, the mayor will address to the landlords, hotel owners and intermediaries mentioned in article L. 2333-33 as well as to the professionals mentioned in section II of article L. 2333-34 a final demand by registered letter with acknowledgement of receipt. In the event of failure to regularise the situation within thirty days following notification of this final demand, a legal notice of automatic taxation will be sent to the defaulting party thirty days at least before collection of the tax. Any delay in payment of the tax will give rise to the application of interest payments equal to 0.75 % for each month of overdue payment.
The application conditions of the present article are outlined by decree in the Council of State.

Art. L2333-39 of CGCT
Litigation relating to the tourist tax is presented and ruled on in the same way as transfer costs, land registration tax, stamp duty, indirect taxation and taxes equivalent to these duties or taxes.

DO GUESTS RENTING ACCOMMODATION ON A MONTHLY BASIS HAVE TO PAY THE TAX?

Yes, if your accommodation is considered solely as a seasonal holiday residence and the guests are considered as tourists.

No, if your accommodation is “mixed” (seasonal and annual) and if you can show (with supporting documents) that your guest’s stay is for training, a temporary job or on a permanent basis and that as a result he or she pays council tax for residence on 1st January of the current year.

WHAT HAPPENS IF YOUR ESTABLISHMENT IS CLOSED?

If your establishment is not open for business for one or more months you must nonetheless make a declaration of 0 at the end of each month.
To make this declaration easier, you can make a closure declaration in advance in the section “Closure – holidays” and your tax declaration will be made automatically for you for the months that the establishment is closed.

WHAT IS THE SUPPLEMENTARY DEPARTMENTAL TAX?

It was established by the law of 26 March 1927. It is covered by article L3333-1 of CGCT and was applied by decision of the departmental council of Vaucluse of 30/03/89 to finance the promotion of tourist development in the Vaucluse department.

The amount corresponds to 10% of the total of the tourist tax collected by the Luberon Monts de Vaucluse Municipalities Federation. It is included in the tourist tax rates shown in the “Rates” section.

Tool box


External link

MANDATORY DECLARATION OF BED & BREAKFASTS AND FURNISHED ACCOMMODATION

Anyone offering, for permanent or seasonal rent, one or more furnished rooms in the owner’s home or in furnished accommodation (furnished villa, apartment or studio flat) to tourists must make a prior declaration to their town by registered letter with acknowledgement of receipt. This regulation, outlined in article L324-1-1 of the Tourism Code, arises from article 24 of the law (n°2009-888) of 22 July 2009 on the development and modernisation of tourist services.
A written seasonal rental contract must be drawn up for all furnished accommodation, showing the price requested and containing a description of the premises. We would remind you that by seasonal furnished accommodation is meant a furnished villa, apartment or studio flat, for the sole use of the tenant, rented out to non-permanent clients who stay in rented premises paid by the day, the week or the month, and which do not become their place of residence. By a bed and breakfast is meant furnished rooms located in the owner’s home with a view to accommodate tourists, for a fee, for one or more nights, and accompanied by services.

Declaration of furnished accommodation form (cerfa n°14004*02)
Declaration of a bed and breakfast (cerfa n°13566*02)
Law n°2009-888 of 22 July 2009 for the development and modernisation of tourist services

TOURIST ACCOMMODATION RATINGS

The rating of tourist accommodation by stars concerns hotels, campsites, residential leisure parks, apartment hotels, holiday villages and furnished tourist accommodation.

Rating by stars is made on a voluntary basis and the inspection of accommodation is carried out by certified inspectors, on the basis of rating criteria approved by decree. To benefit from the rating by stars, the accommodation must now be evaluated every five years.

To keep track of their rating requests, owners of collective accommodation can now register online and follow their request for a rating on their establishment’s online account, from the moment they send the pre-diagnosis to the inspection agency to the publication of the rating of their establishment on the same site.

Official rating site of tourist accommodation

Law n°2009-888 of 22 July 2009 for the development and modernisation of tourist services