Statute on the Collection of a Tax on Overnight Stays in Accommodation Establishments in the City of Hildesheim (Accommodation Tax Statute)

On the basis of §§ 10 para. 1, 58 para. 1 No. 5, and 111 para. 1 of the Lower Saxony Municipal Constitution Act (NKomVG) of December 17, 2010 (Nds. GVBl. p. 576), last amended by the Act of October 11, 2023 (Nds. GVBl. p. 250), and § 3 of the Lower Saxony Municipal Charges Act (NKAG) of April 20, 2017 (Nds. GVBl. p. 121), last amended by the Act of September 22, 2022 (Nds. GVBl. p. 589), the council of the city of Hildesheim decided in its meeting on June 17, 2024, the following statute:

§1
Tax collection

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

§2
Tax object

(1) The subject of the accommodation tax is the expenditure for acquiring a claim to temporary accommodation in an accommodation establishment within the city area of Hildesheim.

(2) Accommodation establishments include all businesses that provide temporary accommodation for a fee. This includes, in particular, hotels, inns, guesthouses, private rooms, youth hostels, holiday apartments, motels, camping or caravan sites, ships, or similar facilities. Facilities for social and health purposes are not accommodation establishments.

§3
Assessment basis

(1) The assessment base is the overnight amount paid by the accommodation guest for acquiring the claim to the accommodation service (including value-added tax). Portions of this accommodation fee attributable to additional services must be deducted and are not taken into account when determining the assessment base.

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

§4
Tax rate

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

However, at most 14 consecutive overnight accommodations per person are subject to taxation. The expense for acquiring the entitlement to additional uninterrupted accommodations in the same lodging establishment is not subject to taxation.

§5
Tax debtor

The taxpayer is the operator of the accommodation establishment, against whom the accommodation guest had a claim to accommodation.

§6
Origin of the tax liability

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

Section 7
Obligations to Explain and Provide Evidence

(1) Each taxpayer is obliged to declare in writing to the city of Hildesheim by the 15th calendar day after the end of a calendar quarter the total of taxable accommodation fees (§ 3) for their accommodation establishments (tax declaration). The tax declaration must be submitted separately for each accommodation establishment. In addition to the details of the accommodation establishment (name, address), the taxpayer must also be specified.

(2) For the review of the tax return, the following data must be kept available by the bookkeepers and presented upon request:

1. a) Name,
   b) First name,
   c) Address if available (street, house number, postal code, place of residence, country),
   d) Length of stay (in nights),
   e) Accommodation Fee (§ 3).

Each uninterrupted accommodation period 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
Determination and Maturity

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

(2) The tax becomes due one month after the notice is issued to the taxpayer.

§9
Examination law

To verify the information in the tax return, the city of Hildesheim must be provided with the necessary information upon request, and all or selected documents (e.g., invoices, receipts) regarding accommodation services for the respective assessment period must be submitted in the original.

§10
Administrative offenses

(1) Acts in violation of § 18 para. 1 NKAG, who carelessly

a) makes false or incomplete statements about facts that are relevant for tax purposes or
b) unlawfully leaves the city of Hildesheim ignorant of facts relevant to tax law and thereby reduces taxes or obtains unjustified tax advantages for himself or another.

(2) A person also acts in violation within the meaning of § 18 para. 2 NKAG who acts intentionally or negligently

a) Issues or presents evidence that is factually incorrect,
b) does not fulfill or does not fulfill in due time his obligations to explain or provide evidence according to § 7 para. 1 of these statutes or provides incorrect explanations or
c) refuses information, the presentation of documents, or access to business premises contrary to § 9.

(3) The administrative offense can be punished with a fine of up to €10,000 in accordance with § 18 para. 3 NKAG.

§11
Entry into force

This statute enters into force on 01.01.2025.

Hildesheim, 17.06.2024
gez. Dr. Ingo Meyer
Mayor