Description: The lodging tax is a levy applied to the rental of properties used for lodging, such as hotels, hostels, and short-term rentals. This tax is implemented with the aim of generating revenue to fund local services, such as infrastructure maintenance, tourism promotion, and public service improvements. It often appears as a percentage of the accommodation cost or as a fixed fee per night. Its collection is crucial for local administrations, as it allows for the enhancement of residents’ quality of life and visitors’ experiences. Additionally, this tax can vary significantly from one region to another, depending on each locality’s fiscal policies. In some places, it is used as a tool to regulate tourism, encouraging travelers to choose more sustainable or lower-impact accommodations. In summary, the lodging tax not only represents a source of income for cities but also reflects the relationship between tourism and local development.
