Tax on overnight stays
Statutes on the levying of a tax on overnight stays in accommodation establishments in the city of Hildesheim (accommodation tax statutes)
On the basis of Sections 10 (1), 58 (1) No. 5 and 111 (1) of the Lower Saxony Municipal Constitution Act (NKomVG) of 17.12.2010 (Nds. GVBl. p. 576), last amended by the Act of 11.10.2023 (Nds. GVBl. p. 250) and Section 3 of the Lower Saxony Municipal Tax Act (NKAG) of 20.04.2017 (Nds. GVBl. p. 121), last amended by the law of 22.09.2022 (Nds. GVBl. p. 589), the Council of the City of Hildesheim adopted the following statutes at its meeting on 17.06.2024:
§ 1
Tax collection
The City of Hildesheim levies an accommodation tax as a local expense tax in accordance with these statutes. The accommodation tax is levied as an indirect tax.
§ 2
Object of the tax
(1) The object of the accommodation tax is the cost of acquiring a right to temporary accommodation in an accommodation establishment in the city of Hildesheim.
(2) Lodging establishments are all establishments that provide temporary accommodation for a fee. These include, in particular, hotels, inns, guesthouses, private rooms, youth hostels, vacation apartments, motels, camping or motorhome sites, ships or similar facilities. Facilities for social and health purposes are not accommodation facilities.
§ 3
Basis of assessment
(1) The basis of assessment is the amount of accommodation (including VAT) spent by the accommodation guest to acquire the entitlement to the accommodation service. Any shares for ancillary services included in this accommodation charge shall be deducted and shall not be taken into account when determining the assessment basis.
(2) If it is not possible to divide a total bill into accommodation charges and charges for catering, the assessment basis for an accommodation establishment with a flat rate (overnight stay / breakfast or half or full board) is the amount of the total bill less a flat rate of € 7.00 for breakfast and € 10.00 each for lunch and dinner per guest and meal (each including VAT).
§ 4
Tax rate
(1) The accommodation tax amounts to 4 per cent of the assessment basis.
(2) However, a maximum of 14 consecutive overnight stays per person are subject to the tax. The cost of acquiring the entitlement to further accommodation services in the same accommodation establishment that are uninterruptedly linked to this is not subject to taxation.
§ 5
Tax debtor
The person liable to pay tax is the operator of the accommodation establishment against whom the accommodation guest was entitled to accommodation.
§ 6
Incurrence of the tax liability
The tax liability arises at the end of the period in which the accommodation guest was entitled to accommodation.
§ 7
Declaration and verification obligations
(1) Every tax debtor is obliged to declare the total taxable accommodation charges (§ 3) for his/her accommodation establishments to the City of Hildesheim in writing (tax return) by the 15th calendar day after the end of a calendar quarter. The tax return must be submitted separately for each accommodation establishment. In addition to the details of the accommodation establishment (name, address), the tax debtor must also be named.
(2) The following data must be kept by the person making the booking and presented on request in order to verify the tax return:
a) Name,
b) First name,
c) address, if available (street, house number, postcode, place of residence, country),
d) duration of accommodation (in nights),
e) accommodation fee (§ 3).
Each uninterrupted period of accommodation must be listed separately. The aforementioned data must be kept for a period of four years from the beginning of the following calendar year.
§ 8
Assessment and due date
(1) The tax shall be assessed by means of a tax assessment notice for the calendar quarter (assessment period).
(2) The tax is due one month after notification of the assessment notice to the tax debtor.
§ 9
Right to audit
In order to check the information in the tax return, the City of Hildesheim must be provided with the necessary information on request and all or selected original evidence (e.g. invoices, receipts) of the accommodation services for the respective assessment period must be submitted.
§ 10
Administrative offences
(1) Any person who recklessly
a) provides incorrect or incomplete information on facts relevant to tax law or
b) fails to inform the City of Hildesheim of facts relevant under tax law in breach of duty and thereby reduces taxes or obtains unjustified tax advantages for himself or another person.
(2) It is also an administrative offence within the meaning of § 18 Para. 2 NKAG if anyone wilfully or recklessly
a) issues or submits documents that are factually incorrect,
b) fails to fulfil his declaration or verification obligations in accordance with § 7 Para. 1 of these statutes or fails to do so in a timely manner or submits incorrect declarations or
c) refuses to provide information, documents or access to business premises contrary to § 9.
(3) The administrative offence can be punished with a fine of up to € 10,000 in accordance with § 18 Para. 3 NKAG.
§ 11
Entry into force
These statutes come into force on 01.01.2025.
Hildesheim, 17 June 2024
signed. Dr Ingo Meyer
Lord Mayor