The City of Hildesheim levies an accommodation tax as a local expenditure tax in accordance with this statute. The accommodation tax is levied as an indirect tax.

(1) The subject of the accommodation tax is the expenditure incurred in acquiring the right to temporary accommodation in an accommodation establishment within the municipal territory of the City of Hildesheim.

(2) Accommodation establishments are all businesses that provide temporary accommodation in return for payment. These include in particular hotels, inns, guesthouses, private rooms, youth hostels, holiday apartments, motels, camping or motorhome sites, ships or similar facilities. Facilities serving social and healthcare purposes are not considered accommodation establishments.

(1) The assessment basis is the amount spent by the accommodation guest to acquire the right to the accommodation service (including VAT). Any portions of this accommodation charge relating to additional services must be deducted and are not taken into account when determining the assessment basis.

(2) If it is not possible to divide a total invoice into the accommodation charge and the charge for catering, the assessment basis for an accommodation establishment offering a package price (overnight stay / breakfast or half board or full board) shall be the amount of the total invoice less a flat-rate amount of €7.00 for breakfast and €10.00 each for lunch and dinner per guest and meal (in each case including VAT).

(1) The accommodation tax amounts to 4 percent of the assessment basis.

(2) However, no more than 14 consecutive overnight accommodation opportunities per person are subject to taxation. The expenditure incurred in acquiring the right to further accommodation services that are connected without interruption and provided by the same accommodation establishment is not subject to taxation.

The person liable for the tax is the operator of the accommodation establishment against whom the accommodation guest had a claim to accommodation.

The tax liability arises at the end of the period during which the accommodation guest had a right to accommodation.

(1) Every person liable for the tax is obliged to submit to the City of Hildesheim, no later than the 15th calendar day following the end of each calendar quarter, a written declaration of the total taxable accommodation charges (Section 3) for his/her accommodation establishments (tax declaration). A separate tax declaration must be submitted for each accommodation establishment. In addition to the details of the accommodation establishment (name, address), the person liable for the tax must also be identified.

(2) For the purpose of verifying the tax declaration, the following data relating to the persons making the bookings must be retained and submitted upon request:

a) surname,
b) first name,
c) address, where available (street, house number, postal code, place of residence, country),
d) duration of accommodation (in nights),
e) accommodation charge (Section 3).

Each uninterrupted period of accommodation must be listed separately. The aforementioned data must be retained for a period of four years beginning with the start of the following calendar year.

(1) The tax is assessed by means of a tax assessment notice for the calendar quarter (assessment period).

(2) The tax becomes due one month after notification of the assessment notice to the person liable for the tax.

For the purpose of verifying the information contained in the tax declaration, the City of Hildesheim must, upon request, be provided with the necessary information and with all or selected supporting documents (e.g. invoices, receipts) relating to accommodation services for the relevant collection period in their original form.

(1) An administrative offence within the meaning of Section 18 (1) NKAG is committed by anyone who, through negligence,

a) provides incorrect or incomplete information concerning facts relevant for tax purposes, or
b) in breach of his or her obligations, leaves the City of Hildesheim unaware of facts relevant for tax purposes and thereby reduces taxes or obtains unjustified tax advantages for himself/herself or another person.

(2) An administrative offence within the meaning of Section 18 (2) NKAG is also committed by anyone who intentionally or through negligence

a) issues or submits documents that are factually incorrect,
b) fails to comply, fails to comply within the required time or submits incorrect declarations in respect of the declaration or documentation obligations pursuant to Section 7 (1) of this statute, or
c) contrary to Section 9, refuses to provide information, submit documents or grant access to business premises.

(3) Pursuant to Section 18 (3) NKAG, the administrative offence may be punished by a fine of up to €10,000.

This statute enters into force on 1 January 2025.

Hildesheim, 17 June 2024
signed Dr Ingo Meyer
Lord Mayor