Tassa di soggiorno is the term in general use for the swathe of local tourist taxes that began being introduced across Italy in 2011.
Generally the tax is a Euro amount corresponding to the hotel's star rating and levied on a set number of nights: the maximum number of nights threshold to which the tax is applied, varies widely from place to place. The picture in Venice is further complicated by a myriad of conditions regarding location, mode of transport, and season.
When you add these new taxes to the existing IVA (Italian VAT) element and the vast array of coach permits and parking fees (with Florence the most expensive and Venice again the most complex), a standard 7-night tour of Italy can cost upwards of €100 per person in hotel taxes and coach fees - see our example for details. These surcharges only serve to harden Italy's reputation as one of Europe's most expensive tourist destinations.
The table below focuses on the High Season picture, but a there are a multiplicity of seasonal variations which cannot be encapsulated here:-
The # of NTS is the maximum number of consecutive nights on which the tax in that destination is applied.
In ALBEROBELLO there is no consecutive night threshold when the tax is no longer charged.
In ANCONA the tariff is €0.50 each for a room costing up to €20 per person, €1.00 each for a room costing between €20.01 & €50.00 per person, €2.00 each for a room costing between €50.01 & €100 per person, and €3.00 each for a room over €100 per person. Chargeable on stays of up to 15 nights.
In BERGAMO there is an additional €2,00 category, with the levy applicable to holiday homes (rooms, houses, apartments, cottages) and bed & breakfast establishments. Additionally the levy for each of the hotel categories can be increased or decreased by €0.50 depending on the amount spent on the total stay.
CATANIA's website contains all the necessary information. The tax was increased from 2011 to 2012 by 100% in the 1-star/ 2-star categories and 50% in the 3-star/4-star categories.
In COURMAYER the tax is determined the tax by the average room rate: For an average daily room rate of €20 the levy is €0.20 per person per night; from €20.01 - €40 it is €0.40 per person per night (pppn); from €40.01 - €70 it is €0.80 pppn; from €70.01 - €100 it is €1 pppn; from €100.01 to €200 it is €2 pppn; and €200.01 upwards it is €3 pppn. Children under the age of 10 and bus drivers and tour guides accompanying a group of over 25 passengers are exempt.
In MONTECATINI-TERME there is a 10% reduction in the months of January & December. The website (once you find it) is very comprehensive including several pdf language versions, including English, with all the detail you need.
The Comune di MONTEPULCIANO website contains all the pertinent information. The tax is levied on ALL nights, with no ceiling on the maximum number of nights it is charged on.
In PISA the High Season is deemed to be the inclusive period from the Monday before Easter to the first Sunday in November. During the low season the maximum number of nights the tax is levied on drops from 5 to 3 consecutive nights.
In SIENA there are two seasons. Click here for the information.
VENICE has two tax seasons: High and Low. The High Season is deemed as: (a) the duration of the Venice Carnival, (b) Easter as defined by the Wednesday prior to the Tuesday after, (c) from 01 April to 31 October, (d) the whole of the week in which 08 December falls, and (e) from 23 December to the first Sunday after 06 January inclusive. The Low Season is deemed any date outside the High Season. This is a taster of how complex the regulations in Venice are structured.
Imposta sur Valore Aggiunto (IVA): In September 2011 the standard rate of IVA rose from 20% to 21%, with a further rise to 23% scheduled in 2012. The reduced rated of 10%, which applies to hotels, will increase to 12% in October 2012. A further 0.5% increase for standard and reduced rates is scheduled for 2014.