Who should pay it?

In accordance with Article L.2333-29 of the General Code of Local Authorities (CGCT) This tax is paid by persons accommodated for a fee, who are not domiciled in the commune of Fréjus and who do not own a residence there for which they are liable for the housing tax.
Tourism-related expenses can no longer be borne solely by the taxpayer and the community. They must also be partly covered by the visitor. Their contribution is reflected in the payment of the tourist tax.

Who collects it?

It is collected in real terms throughout the territory from people accommodated for a fee in the following establishments:

  • Palaces
  • Tourist hotels
  • Tourist residences
  • Seasonal rentals (furnished, mobile homes, guest rooms, etc.)
  • Holiday villages
  • Pitches in motorhome areas and tourist car parks
  • Campgrounds
  • Caravan parks
  • Port authority
  • Other establishments with equivalent tourist classification characteristics

It is collected as a flat rate from Residential Leisure Parks.

Repayment periods

The tourist tax is collected from 1er January to December 31 of each year.
Declarations by hosts are made every month, payments to the Municipality of Fréjus are made 4 times a year:

  • Before April 30, for taxes collected from April 1er January at 31 March
  • Before July 31, for taxes collected from July 1er April to June 30
  • Before October 31, for taxes collected from October 1er July to September 30
  • Before January 31, for taxes collected from January 1er October to December 31

Exemptions

By virtue of Article L. 2333-31 of the CGCT, are exempt from tourist tax:

  • 1° Minors;
  • 2° Holders of a seasonal employment contract employed in the municipality;
  • 3° Persons in emergency accommodation or temporary rehousing.

The obligations of the host

You are required to display the tourist tax rates (document downloadable in "Useful documents") and to include it on the invoice given to the customer, separately from your own services. The actual tourist tax is not subject to VAT. Its amount must not be rounded.
The tourist tax is collected by landlords, hoteliers, owners and other intermediaries when these persons receive the amount of rent owed to them (Article L2333-33 of the CGCT). You pay, on the dates set by resolution of the municipal council, under your responsibility, to the public accountant assigned to the municipality the amount of the tax calculated (Article L.2333-34 of the CGCT). In accordance with Article R.2333-50 of the CGCT, you must keep a statement, designated by the term “landlord’s register” specifying:

  • the number of persons subject to tax
  • the length of stay
  • where applicable, the number of persons exempted and the reasons for exemption
  • the amount of tourist tax collected

The landlord's register must not contain any information relating to the civil status of persons subject to tourist tax.
Both professional and occasional landlords are required to make a declaration to the town hall stating the rental within 15 days of the start of the rental (Article R.2333-51 of the CGCT).
REMEDIES
In application of the articles R.2333-57 et R.2333-67 of the CGCT the customer liable for the tourist tax who disputes the amount of the tax must pay it. He can either first submit a complaint to the Mayor of the Municipality of Fréjus so that he can rule on his request for reimbursement, or submit a complaint directly to the competent district court.

How to make your declaration?

You will have to declare to us every month the number of nights spent in your establishment.

To make it as simple as possible, you can make declarations very quickly on this site using the personal identifiers that have been sent to you. This online declaration must be made before the 15th of the following month.

If you cannot declare online, you will send us by mail before the 10th of the following month the paper form (model) as well as the full copy of your landlord's register to the following address: Mairie de Fréjus – Service de la Taxe de Séjour – Place Formigé – CS 70108 – 83608 FREJUS CEDEX

If you have not received any tourists within your accommodation during the past month, you must make a declaration at 0 or a “nil” paper statement for those who have opted for a paper declaration.

How to pay the tourist tax?

You will receive the summary statement at the end of each quarter either by email for website users, or by post for those who submit their paper declarations.
You will then have to pay your fee to the Fréjus Town Hall – Tourist Tax Service – Place Formigé – CS 70108 – 83608 FREJUS CEDEX before the scheduled dates (see “Payment periods”).
Depending on your wishes, you can make your payment:

  • By check made out to the Régisseur de la Taxe de Séjour and sent to the address above accompanied by the signed summary statement.
  • Directly by online payment, by connecting to the platform.

What happens if a host does not declare their tourist tax?

The sanctions and the control procedures carried out by the administrative authorities provided for in the texts are:

Art. L2333-36 of the CGCT
"The amount of contributions paid is controlled by the municipality. The mayor and the agents commissioned by him may verify the declarations produced by the landlords, hoteliers, owners and intermediaries mentioned in Article L. 2333-33.
To this end, they may request any person mentioned in the first paragraph of this article to provide the accounting documents relating thereto.

Art. L2333-37 of the CGCT
"Complaints are processed by the services of the municipality receiving the tax. Any taxpayer who disputes the amount of the tax notified to him shall pay the amount of the disputed tax provisionally, unless he obtains a reduction after the mayor has ruled on his complaint. The mayor has thirty days from the notification of the complaint filed by the taxpayer to send him a reasoned response, so as to allow him to formulate his observations."
The conditions of application of this article are specified by decree in the Council of State.

Art. L2333-38 of the CGCT
"In the event of failure to declare, absence or delay in payment of the tax collected, the mayor shall send to the landlords, hoteliers, owners and intermediaries mentioned in Article L. 2333-33 as well as to the professionals mentioned in II of Article L. 2333-34 a formal notice by registered letter with acknowledgement of receipt.
In the absence of regularization within thirty days following notification of this formal notice, a notice of ex officio taxation The reasoned decision is communicated to the defaulting declarant at least thirty days before the tax is collected. Any delay in the payment of the tax proceeds will give rise to the application of interest equal to 0,75% per month of delay.
The conditions of application of this article are specified by decree in the Council of State.

Art. L2333-39 of the CGCT
“Disputes relating to the tourist tax are presented and judged as in matters of registration fees, land publicity tax, stamp duties, indirect contributions and taxes similar to these fees or contributions.”

Will people occupying the accommodation on a monthly basis have to pay the tax?

Yes, if your accommodation is considered only a seasonal holiday residence and the guests are considered holidaymakers.
No, if your accommodation is “mixed” (seasonal and annual) and if you demonstrate (with supporting documents) that your client is staying for training, temporary work or on a permanent basis and that consequently he pays the housing tax for occupation on the 1er January of the current year.

What happens if your establishment is closed?

If your establishment is not marketed for one or more months, you must nevertheless make a declaration at 0 at the end of each month.

To make this declaration easier for you, you can make a closure declaration in advance using the “Closure – holidays” section; your declaration will be automatically made for you for the months in which you will be closed.

What is the additional departmental tax?

It was established by the law of March 26, 1927. It is governed by article L3333-1 of the CGCT and set up by deliberation of the Var departmental council of March 26, 03 to finance the promotion of departmental tourism development.
Its amount corresponds to 10% of the total amount of the tourist tax collected by the Municipality of Fréjus. It is included in the tourist tax scale indicated in the paragraph “Rates”.

Tourist Tax Service:
Sandra LONGER
Fréjus Tourist Office
Tourist Tax Administrator
Tel. + 33 (0)4 94 51 83 87
[email protected]
All info: here https://frejus.taxesejour.fr/

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