Each visitor, over the age of 18, passing through one of the communes of the Normandy Cabourg Pays d'Auge territory, for one or more nights, (seasonal rental, bed and breakfast, hotel, campsite, motorhome, residence tourism, holiday village or marina) must pay the tourist tax.
In this section: :
- What is the tourist tax?
- Who has to pay the tax?
- Who collects the tourist tax?
- When and how to declare the tourist tax collected?
- What if I haven't made any rentals?
- When and how to pay back the tourist tax collected?
- Owner of furnished apartments and bed and breakfasts: I declare myself at my town hall
- Rates applicable from 1er January 2024 (provisional)
- A question ? a doubt ? a precision ?
What is the tourist tax?
Established in 1910, the tourist tax (voted by the community) is a compulsory tax which contributes to the tourist development of the resort.
Who has to pay the tax?
In accordance with the General Code of Territorial Communities, the real tourist tax "is established on persons who are not domiciled in the municipality and who do not have a residence there for which they are liable to the residence tax. ", in other words, the tourist tax is the responsibility of the visitor.
However, some visitors are exempt:
- holders of a seasonal employment contract employed in the community of municipalities;
- people benefiting from emergency accommodation or temporary rehousing;
- people occupying premises whose rent is less than €100 per month and per accommodation, regardless of the number of occupants.
Who collects the tourist tax?
It is the hosts who collect the tourist tax from visitors. It is collected over a calendar year, from January 1 to December 31. It is applied per person per night. Its amount depends on the type and category of accommodation.
Useful information: the "actual" tourist tax is separate from the accommodation provider's rates. It does not represent an additional financial burden for the host who is only an intermediary.
When and how to declare the tourist tax collected?
The tourist tax declaration is monthly. It should detail:
- the number of people welcomed
- the number of nights
In order to simplify your process, the inter-municipal tourist office provides you with an online declaration platform: normandiecabourgpaysdauge.taxesejour.fr. You will also find all the information relating to numerical operators (online booking platform).
Remember to fill in the number of exempt nights (especially children under 18). This makes it possible to provide statistics as to the proportion of families present on the station.
Useful information: to make the online declaration, you must have declared your activity of renting furnished tourist accommodation or bed and breakfast at the town hall. This step is mandatory. For more information, see section Owner of tourist accommodation and bed and breakfasts: I declare myself at my town hall.
What if I haven't made any rentals?
Even if you have not made any rentals over the given period, you still need to go to the platform to indicate 0 nights.
When and how to pay back the tourist tax collected?
Payment is made quarterly according to the following periods:
- before April 30 for taxes collected from January 1 to March 31
- before July 31 for taxes collected between April 1 and June 30
- before October 31 for taxes collected from July 1 to September 30
- and before January 31 for taxes collected between October 1 and December 31
At the end of each period, you can print your summary statement directly on the platform. This statement tells you the amount to be refunded.
To refund the tourist tax collected, you can:
- go to the premises of the community of communes (located Rue des Entreprises, ZAC de la Vignerie – 14160 Dives-sur-Mer) with your summary statement and pay by check (to the order of the "Taxe de séjour") or in cash
- send your check by post (to the order of the "Taxe de séjour") directly to the community of communes with your summary statement
- make a transfer directly to the account of the tourist tax agency, the references of which appear on the summary statement. You can also request the RIB at Marie-Dominique Muller.
- pay by credit card directly on the tourist tax platform
Owner of furnished apartments and bed and breakfasts: I declare myself at my town hall
Do you own furnished tourist accommodation or bed and breakfasts and want to rent out seasonally? Don't forget to register with your town hall!
Indeed, any rental activity of furnished tourist accommodation or bed and breakfast (live or through an agency or digital operator) must be the subject of a prior declaration to the services of the town hall of the place of your property for rent. This declaration is a CERFA to be completed with the following information:
- first name
- primary residence address
- phone and email contact details
- property address
- number of rooms
- total capacity (in number of people)
- possible classification of your property
You can find the declaration form below in PDF, but be aware that this formality is now available online for certain municipalities in the territory of Normandy Cabourg Pays d'Auge.
To file your declaration online, log on to the Declaloc' and enter the postal code or the name of the municipality concerned.
- if the municipality has opted for the dematerialization of this service, you will be able to create your account, enter your declaration and report any modification concerning your activity (ranking, accommodation capacity, cessation of activity). A receipt for the filing of the declaration will be issued to you immediately.
- otherwise, you will need to complete the CERFA 14004-04, for furnished tourist accommodation ou 13566-03, for guest rooms and return them directly to the town hall concerned.
Once this process has been completed (by email or by post), you will receive a receipt to keep. A copy of this CERFA will be sent to Marie-Dominique Muller, who will contact you.
What is the tourist tax used for?
Guide to accommodation with a fixed rate
Guide to accommodation with a proportional rate
Furnished tourism repository
Rates applicable to 1er January 2024 (provisional)
Display of the proportional rates of the tourist tax
Displays fixed rates of the tourist tax
A question ? a doubt ? a precision ?
Marie-Dominique MULLER is at your disposal by phone or email. It is even possible to make an appointment at the premises of one of the territory's tourist offices: Cabourg, Houlgate, Merville-Franceville-Plage, Beuvron-en-Auge and Dives-sur-Mer.
Function : Responsible for tourist tax
Telephone : 02 31 06 20 07
Email : email@example.com
To find out more about your obligations and procedures to follow, refer to our rental guide!