The law on the resort fee in some regions of the Russian Federation was approved by the Federation Council. Federal Resort Fee Act Has the Resort Fee Act been passed?

The State Duma on Friday adopted in the first reading a bill on resort fees. It is planned to levy a tax from vacationers not exceeding 100 rubles per day. Depending on the seasonality and demand of the local resort, the level of service, the rate may vary.

Authorities will be able to charge 100 rubles a day from tourists in the Crimea, Altai, Krasnodar and Stavropol Territories. These regions are defined as pilot ones.

It is expected that the law will come into force on January 1, 2018 and will last until December 31, 2022. The regional operator will have to collect money from tourists.

When discussing the bill, Raisa, a member of the State Duma Committee on Budget and Taxes, said that the additional income of the three main resort regions from the experiment on introducing a resort tax is estimated at 27 billion rubles.

“It is assumed that the total additional revenue from 2018 to 2022 during the period of the experiment at a collection rate of 50 rubles in the Stavropol Territory will exceed 2.2 billion rubles, in the Krasnodar Territory - 8.3 billion, in the Crimea - 16.4 billion rubles ", - said Karmazina.

Citizens under 18 years of age, heroes of Russia and labor, veterans of the Great Patriotic War, as well as local residents, are planned to be exempted from the resort fee.

Based on the results of the experiment, a decision will be made in five years whether to introduce a resort fee on a permanent basis or to abandon it.

Since the bill was introduced by the government, the chances of it passing through parliament with support are quite high. In the first reading, the document was supported by 313 parliamentarians, 68 opposed.

Pay for fresh air

Representatives of the tourism industry oppose the innovation. In earlier stated that the experiment is not approved. In their opinion, the tax could lead to a decrease in demand for holidays within the country and will contribute to the reorientation of holidaymakers to the private sector, from which it will not be easy to collect the tax.

It will be difficult for Russians to explain why they are taxed, given the underdevelopment of domestic infrastructure, they note.

First, it is necessary to create a high-quality tourism product and put the infrastructure in order, and then levy a tax, according to representatives of the tourism industry.

Representatives of the tourist industry have at least three complaints about this legislative initiative, Sergey, general director of the Dolphin travel company, told Gazeta.Ru.

First, its untimeliness. The idea was proposed back in 2016, when the market was growing due to the closure of popular destinations to Turkey and Egypt. And in conditions of high course euro and dollar.

“Against the backdrop of a drop in departures, we got a tourist who previously preferred to relax abroad. All participants in domestic tourism increased by 40%. Legislators have decided that this situation will happen every year, but this year we have almost lost all of last year's growth,”

Romashkin says. The reasons are also obvious - the weather in our resorts is bad, the currency has fallen in price compared to last year, Turkey has returned. Accordingly, there is an outflow.

The second claim is the inflexible policy of hoteliers, who raised prices at the beginning of the year. Thirdly, it was originally planned that resort fees would be used to improve infrastructure. But not everyone, for something not very expensive - for example, to do something on the embankment, to paint benches.

“But in the latest version of the bill, infrastructure networks, such as sewerage, electrical networks, etc., were stuck there. These are big costs, and why tourists should finance the urban economy is not very clear,” says an industry representative.

According to industry participants, the introduction of the tourist tax will result in image losses.

“The Turks are lowering prices in an attempt to bring back our tourists, now prices have returned to the level of 2015. And in our market for two years, prices have increased by 20%, and now even add another 4-5% of the resort fee.

Tourists will say: “What are you, fools? It’s getting cheaper everywhere…” This will affect both the economy of travel and the attractiveness of domestic tourism,” Romashkin is sure.

One hundred rubles for all the pleasures

Nevertheless, in the Krasnodar Territory, the authorities, even on the eve of the summer season, reported that they were ready to start the experiment. “All the funds that will be collected as a result of the resort fee will remain in the resort municipalities, that is, in these resort cities. No one will take money from Sochi, Anapa, Gelendzhik for any other purpose in the regional budget. The resort fee will only work for the development of the infrastructure of resort areas, ”the governor of the Krasnodar Territory promised.

Last year, it was Kondratyev who, at a meeting of the Presidium of the State Council on Tourism Development, proposed the introduction of a resort fee mechanism.

In Crimea, the government also approved an experiment to introduce a resort fee. There were even ideas about introducing a resort tax at the entrance to Crimea, but the regional government decided that this would create traffic jams.

The head of the parliamentary committee of the republic on tourism proposed to set the resort fee in the range of 35-50 rubles per day.

“We remain in our positions. The fee should be one-time, not daily, ”the Minister of Resorts and Tourism of the Republic of Crimea told Gazeta.Ru.

He insists that the local authorities will use the resort income "for the development of the tourist, recreational component of the region."

In the Altai Territory, authorities have said they intend to charge tourists no more than 30 rubles a day.

Resort tax existed in the USSR. The landlords had "Books of temporary registration of vacationers" and paid a resort fee on them, having previously collected it from tourists. Vacationers themselves called the resort fee "a tax on the air."

Federal Law No. 214-FZ of July 29, 2017 "On conducting an experiment on the development of resort infrastructure in the Republic of Crimea, Altai Territory, Krasnodar Territory and Stavropol Territory"

Article 1. General provisions

1. Conduct an experiment in the development of resort infrastructure in the Republic of Crimea, Altai Territory, Krasnodar Territory and Stavropol Territory (hereinafter - the subjects of the Russian Federation) in order to preserve, restore and develop resorts, form a single tourist space, create favorable conditions for the sustainable development of the tourism sector (hereinafter - experiment) and evaluate its effectiveness.
2. The experiment is carried out by introducing in the municipalities, the territories of which are included in the territory of the experiment, fees for the use of resort infrastructure (hereinafter referred to as the resort fee) to provide financial support for the design, construction, reconstruction, maintenance, improvement and repair of resort infrastructure facilities.
3. Financial support for the expenditure obligations of the constituent entity of the Russian Federation arising in connection with the experiment is carried out at the expense of the budget of the constituent entity of the Russian Federation.

Article 2. Period of the experiment

1. The experiment runs until December 31, 2022.
2. The laws of the constituent entities of the Russian Federation on the introduction of the resort fee must be adopted no later than December 1, 2017.
3. The resort fee is due no earlier than May 1, 2018.

Article 3. Basic concepts

1. For the purposes of this Federal Law, the following basic concepts shall apply:

1) resort infrastructure - a set of objects of medical and recreational, socio-cultural, physical culture, sports and recreational purposes, including parks, squares, urban forests, boulevards, health paths, beaches, embankments, pedestrian zones, landscaping elements, as well as other objects facilities that can satisfy the spiritual and other needs of tourists, help maintain their vital functions, restore and develop their physical strength, located on the territory of the experiment, with the exception of objects of the communal infrastructure system and highways;

2) object of accommodation - an individually defined building or premises in a building intended for the provision of hotel services, services for temporary collective or individual accommodation, as well as residential premises suitable for temporary residence;

3) operator of the resort fee - a legal entity or an individual entrepreneur, carrying out, in accordance with the legislation of the Russian Federation, activities for the provision of hotel services and (or) services for temporary collective or individual accommodation and (or) activities for the provision of temporary accommodation (including activities for the provision of use of residential premises), including in residential premises;

4) the territory of the experiment - the territories of municipalities where the resort fee is introduced by the law of the subject of the Russian Federation.

2. Other concepts in this Federal Law are used in the meanings determined by the legislation of the Russian Federation.

Article 4. Powers of state authorities and local self-government

1. Government of the Russian Federation:

1) determines the federal executive body responsible for conducting the experiment (hereinafter referred to as the authorized body);

2) establishes the procedure and terms for submission by the authorized body of the draft annual report on the progress of the experiment and the results of the experiment for the past period;

3) considers the draft annual report of the authorized body on the progress of the experiment and the results of the experiment for the past period;

4) approve and send to the chambers of the Federal Assembly of the Russian Federation an annual report on the progress of the experiment and the results of the experiment for the past period.

2. Authorized body:

1) provides methodological support and coordination of the activities of the highest executive bodies of state power of the constituent entities of the Russian Federation related to the conduct of the experiment, and sends them proposals for improving the mechanism and procedure for conducting the experiment;

2) submit to the Government of the Russian Federation a draft annual report on the progress of the experiment and the results of the experiment over the past period;

3) establishes general requirements for reports on the progress of the experiment on the territory of the subject of the Russian Federation, as well as the procedure and terms for their submission to the authorized body.

3. The highest executive body of state power of the constituent entity of the Russian Federation:

1) determines the executive authority of the subject of the Russian Federation responsible for conducting the experiment (hereinafter referred to as the authorized body of the subject of the Russian Federation);

2) approves the procedure and deadlines for the submission by municipalities of applications for the inclusion of territories of municipalities in the territory of the experiment or for exclusion from the territory of the experiment, proposals for determining the amount of the resort fee and (or) for determining other categories of persons exempted from paying the resort fee;

3) approve the procedure for maintaining the register of resort fee operators and the list of information contained in it;

4) approves the procedure and terms for submission by the authorized body of the subject of the Russian Federation of the draft annual report on the progress of the experiment on the territory of the subject of the Russian Federation;

5) develops and submits to the legislative (representative) body of state power of a constituent entity of the Russian Federation a draft law of a constituent entity of the Russian Federation on the introduction of a resort fee, taking into account the applications and proposals specified in clause 2 of this part;

6) provides methodological support and coordination of the activities of the executive bodies of state power of the constituent entity of the Russian Federation and local administrations related to the conduct of the experiment;

7) approve and submit to the authorized body an annual report on the progress of the experiment on the territory of the subject of the Russian Federation;

8) exercise other powers provided for by this Federal Law and regulatory legal acts of the constituent entity of the Russian Federation related to the conduct of the experiment.

4. The authorized body of the subject of the Russian Federation:

1) establishes the form, procedure and deadlines for submission of:

a) by local governments - information necessary for monitoring the progress of the experiment and compiling an annual report on the progress of the experiment on the territory of the corresponding municipality;

b) resort fee operators - the report of the resort fee operator and the information necessary for maintaining the register of resort fee operators;

2) maintains a register of resort fee operators;

3) monitors the progress of the experiment;

4) submit to the highest executive body of state power of the constituent entity of the Russian Federation a draft annual report on the progress of the experiment on the territory of the constituent entity of the Russian Federation;

5) exercise other powers provided for by this Federal Law and regulatory legal acts of the constituent entity of the Russian Federation related to the conduct of the experiment.

5. Local self-government bodies exercise the powers provided for by this Federal Law, including:

1) the head of the municipality submits to the highest executive body of state power of the constituent entity of the Russian Federation an application agreed with the representative bodies of the municipality on the inclusion of the territory of the municipality in the territory of the experiment or on the exclusion from the territory of the experiment, proposals for determining the amount of the resort fee and (or) for determining other categories of persons exempted from paying the resort fee;

2) local administrations submit proposals to the highest executive body of state power of a constituent entity of the Russian Federation on the formation of a list of works specified in Part 8 of Article 9 of this Federal Law;

3) local administrations submit to the authorized body of the constituent entity of the Russian Federation the information necessary for monitoring the progress of the experiment and compiling annual reports on the progress of the experiment on the territory of the constituent entity of the Russian Federation.

Article 5 Resort fee

1. The resort fee is established by this Federal Law and introduced by the law of the subject of the Russian Federation in the municipalities included in the territory of the experiment.
2. The collection of the resort fee may be terminated on the territory of the municipality by the law of the subject of the Russian Federation on the basis of the application of the relevant municipality for exclusion from the territory of the experiment.
3. The law of the constituent entity of the Russian Federation establishes the territory of the experiment, the amount of the resort fee, the procedure and terms for its transfer to the budget of the constituent entity of the Russian Federation, the procedure for exercising control over the fulfillment of the requirements of this Federal Law, other regulatory legal acts of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation related to the experiment, the procedure for providing information about the progress of the experiment to the legislative (representative) body of state power of the constituent entity of the Russian Federation, the procedure for posting information on the list of constructed, reconstructed, landscaped and repaired resort infrastructure facilities on the Internet information and telecommunication network.
4. The size of the resort fee cannot exceed 100 rubles. At the same time, in 2018 the amount of the resort fee cannot exceed 50 rubles.
5. The size of the resort fee can be differentiated depending on the season (including reduced to 0 rubles), the time of stay of the resort fee payer in the accommodation facility, the value of the resort in accordance with the legislation of the Russian Federation on natural healing resources, health-improving areas and resorts, places finding the territories of municipalities included in the territory of the experiment.

Article 6. Payers of the resort fee

The resort fee payers are individuals who have reached the age of majority, living in accommodation facilities for more than 24 hours.

Article 7. Exemption from paying the resort fee

1. The following are exempt from paying the resort fee:

1) persons awarded the titles of Hero of the Soviet Union, Hero of the Russian Federation or who are full holders of the Order of Glory;

2) persons awarded the title of Hero of Socialist Labor or Hero of Labor of the Russian Federation or awarded the Order of Labor Glory of three degrees;

3) participants of the Great Patriotic War;

4) combat veterans from among the persons specified in subparagraphs 1 - 4 of paragraph 1 of Article 3 of the Federal Law of January 12, 1995 N 5-FZ "On Veterans";

5) persons awarded with the badge "Inhabitant of besieged Leningrad";

6) persons who worked during the Great Patriotic War at the objects of air defense, local air defense, on the construction of defensive structures, naval bases, airfields and other military facilities within the rear borders of the active fronts, operational zones of the operating fleets, on the front-line sections of iron and highways, as well as crew members of transport fleet ships interned at the beginning of the Great Patriotic War in the ports of other states;

7) war invalids;

8) family members of the fallen (deceased) war invalids, participants of the Great Patriotic War and veterans of military operations, family members of the persons who died in the Great Patriotic War from among the personnel of the self-defense groups of the facility and emergency teams of the local air defense, as well as family members of the deceased hospital workers and hospitals in the city of Leningrad;

9) persons exposed to radiation as a result of the catastrophe at the Chernobyl nuclear power plant, as well as as a result of nuclear tests at the Semipalatinsk test site, and persons equated to them;

10) disabled people of groups I and II;

11) persons accompanying disabled people of group I and disabled children in accordance with the Federal Law of July 17, 1999 N 178-FZ "On State Social Assistance";

12) low-income families, low-income citizens living alone and other categories of citizens provided for by the Federal Law of July 17, 1999 N 178-FZ "On State Social Assistance", which have an average per capita income below the subsistence level established at their place of residence in the relevant subject Russian Federation;

13) persons who arrived on the territory of the experiment in order to receive specialized, including high-tech, medical care or medical rehabilitation after the provision of specialized, including high-tech, medical care in the conditions of sanatorium-resort organizations, as well as the person accompanying them if the patient is a child under the age of 18;

14) patients with tuberculosis;

15) persons under the age of 24 studying full-time in educational institutions located on the territory of the experiment;

16) persons permanently working on the territory of the experiment on the basis of an employment contract or service contract;

17) persons who have a place of residence in the territory of the experiment;

18) persons who own residential buildings (shares in the ownership of them) and (or) residential premises (shares in the ownership of them) on the territory of the experiment;

19) athletes, coaches, sports judges, as well as other specialists in the field of physical culture and sports who arrived to participate in official sports events on the territory of the experiment.

2. The constituent entities of the Russian Federation shall have the right to establish by the law of the constituent entity of the Russian Federation other categories of persons exempt from paying the resort fee, taking into account the proposals of the municipalities specified in paragraph 2 of part 3 of Article 4 of this Federal Law.

3. Exemption from the payment of the resort fee is carried out upon presentation to the operator of the resort fee of the original document confirming the right to exemption from the payment of the resort fee, or a duly certified copy thereof. Exemption from the payment of the resort fee of the persons specified in paragraph 11 of paragraph 1 of this article may also be carried out on the basis of a written application of the accompanied person or his legal representative.

Article 8. Procedure for calculating, paying and transferring the resort fee

1. The resort fee payable is the number of days the resort fee payer actually stays at the property, excluding the day of check-in, times the applicable resort fee. However, the resort fee to be paid is not included in the price.
2. The resort fee will be collected no later than the time of check-out from the property.
3. The repeated collection of the resort fee for the same period of stay in the experimental area is not allowed.
4. The resort fee shall be credited to the budget of the constituent entity of the Russian Federation on whose territory the experiment is being conducted.
5. The transfer of the resort fee to the budget of the subject of the Russian Federation is carried out by the operator of the resort fee after the expiration of the period of actual residence of the payer of the resort fee in the accommodation facility.

Article 9. Resort Infrastructure Development Fund

1. Fund for the development of resort infrastructure (hereinafter referred to as the Fund) - a part of the budget of a constituent entity of the Russian Federation to be used for the development of resort infrastructure.

2. The budgetary allocations of the Fund are directed exclusively to financial support for the design, construction, reconstruction, maintenance, improvement and repair of resort infrastructure facilities on the territory of the experiment.

3. The volume of the Fund's budget allocations is approved by the law of the constituent entity of the Russian Federation on the budget for the next financial year and planning period in the amount of at least the projected volume of budget revenues of the constituent entity of the Russian Federation from the payment of the resort fee.

4. The budgetary allocations of the Fund are directed in the form of interbudgetary transfers from the budget of the subject of the Russian Federation to the budgets of municipalities, the territories of which are included in the territory of the experiment, in order to financially support the design, construction, reconstruction, maintenance, improvement and repair of resort infrastructure facilities in their territories with taking into account the specifics established by Article 13 of this Federal Law. The provisions of this part do not apply to resort infrastructure facilities that are federally owned.

5. The Fund's budgetary appropriations not used in the current financial year shall be used to increase the Fund's budgetary appropriations in the next financial year.

6. The volume of budgetary appropriations of the Fund:

1) is subject to increase in the current financial year and (or) the next financial year by a positive difference between the actually received and the projected amount of budget revenues of the constituent entity of the Russian Federation from the payment of the resort fee, taken into account when forming the Fund;

2) can be reduced in the current financial year and (or) the next financial year by a negative difference between the actual and projected amount of budget revenues of the subject of the Russian Federation, taken into account when forming the Fund.

7. The procedure for the formation and use of the budgetary allocations of the Fund is established in accordance with the budgetary legislation of the Russian Federation, this Federal Law and the law of the subject of the Russian Federation.

8. The list of works for the design, construction, reconstruction, maintenance, improvement and repair of resort infrastructure facilities subject to financial support from the budgetary allocations of the Fund is determined by an agreement concluded between the subject of the Russian Federation and the municipality on the organization of work on the development of resort infrastructure, taking into account suggestions from local governments.

Article 10 Obligations of resort fee operators

1. Operators of the resort fee, in accordance with the procedure established by the law of the subject of the Russian Federation, are obliged to calculate, collect and transfer the resort fee to the budget of the subject of the Russian Federation.
2. The operator of the resort fee, when collecting the amount of the resort fee payable from the payer of the resort fee, is obliged to issue to the payer of the resort fee a document confirming the fact of payment.
3. If it is impossible to withhold the calculated amount of the resort fee from the payer of the resort fee, the operator of the resort fee is obliged, in the manner and within the time period established by the law of the subject of the Russian Federation, to notify the executive authority of the subject of the Russian Federation of the impossibility of withholding the resort fee from the payer of the resort fee and the amount of the resort fee payable. who controls the correctness of the calculation, completeness and timeliness of payment of the resort fee.
4. The operators of the resort fee, in the manner established by the authorized body of the subject of the Russian Federation, are obliged to keep records of the payers of the resort fee and the persons exempted from payment of the resort fee, who were provided with the services specified in clause 3 of part 1 of Article 3 of this Federal Law, in compliance with the requirements of the Federal Law dated July 27, 2006 N 152-FZ "On Personal Data".
5. The operator of the resort fee is obliged to submit to the authorized body of the subject of the Russian Federation the report of the operator of the resort fee, prepared on the basis of accounting data, as well as the information necessary for maintaining the register of operators of the resort fee.

Article 11

1. Regional state control over the fulfillment by resort fee payers and resort fee operators of the requirements of this Federal Law, other regulatory legal acts of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation related to the experiment, is carried out in the manner established by the legislation of the constituent entity of the Russian Federation, taking into account the requirements Federal Law of December 26, 2008 N 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control".

2. The legislation of the constituent entity of the Russian Federation establishes liability for violation of the provisions of regulatory legal acts of the constituent entities of the Russian Federation related to the conduct of the experiment, including the responsibility of operators of the resort fee for violations of the procedure and terms for calculating, collecting and transferring the resort fee to the budget of the constituent entity of the Russian Federation.

3. By the law of the constituent entity of the Russian Federation, local self-government bodies may be vested with separate state powers of the constituent entity of the Russian Federation in the field of regional state control carried out during the experiment, in the manner determined by Federal Law No. 131-FZ of October 6, 2003 "On the General Principles of Organizing self-government in the Russian Federation", with the transfer of the necessary material and financial resources.

Article 12. Public Council

1. The Public Council is created under the authorized body of the constituent entity of the Russian Federation in order to exercise public control over the targeted spending of the Fund's budgetary appropriations.

2. The Public Council should include representatives of resort fee operators, representatives of public and expert organizations operating in the territory of the experiment.

3. The procedure for the formation and implementation of the activities of the Public Council is approved by the highest executive body of state power of the constituent entity of the Russian Federation.

4. The main functions of the Public Council are:

1) implementation of public control over the targeted spending of the budgetary allocations of the Fund;

2) development of proposals for the organization of the experiment and the formation of the list of works specified in Part 8 of Article 9 of this Federal Law;

3) development of proposals for determining the amount of the resort fee, for determining other categories of persons exempted from paying the resort fee, as well as proposals for stopping the collection of the resort fee in the territories of individual municipalities;

4) other functions provided for by the procedure for the formation and implementation of the activities of the Public Council.

Article 13

1. Income from the payment of the resort fee is not taken into account when determining the level of estimated budgetary security of the constituent entities of the Russian Federation for the distribution of subsidies to equalize the budgetary security of the constituent entities of the Russian Federation.
2. From January 1, 2020, the constituent entities of the Russian Federation participating in the experiment have the right, by law of the constituent entity of the Russian Federation, to vest local self-government bodies of municipalities, the territories of which are included in the territory of the experiment, with state powers of the constituent entity of the Russian Federation to establish the amount of the resort fee on the territory of the municipal formation, the establishment of other categories persons exempted from payment of the resort fee, as well as other powers not classified by this Federal Law as the exclusive powers of the constituent entity of the Russian Federation.
3. The volume of the budgetary appropriations of the Fund, directed in the form of an interbudgetary transfer to the budget of the municipality in accordance with Part 4 of Article 9 of this Federal Law, should be in 2018 not less than 70 percent of the projected volume of budget revenues of the constituent entity of the Russian Federation from the payment of the resort tax on the territory of this municipality and at least 100 percent - in subsequent years of the experiment.

Article 14. Entry into force of this Federal Law

This Federal Law shall enter into force on the day of its official publication.

The president Russian Federation V. PUTIN

The introduction of a regional resort fee and its size - such issues were discussed at the meeting of the Presidium of the State Council on increasing the investment attractiveness of Russian resorts, which took place on August 26, 2016 in the Altai Territory. The transcript of the institution can be viewed on the website of the President of the Russian Federation at this link. We have prepared a brief overview to help you understand what the resort fee is and who will pay it.

What is a resort fee

To date, there is no such thing as a "resort fee" in the legislation. Note that Article 8 of the Tax Code of the Russian Federation discloses only the general concept of "collection". You can pay attention to publicly available sources of information. So, for example, Wikipedia says that "Resort tax is a kind of fees established by the state in a resort area."

Note that the resort fee was previously established in our country by the Law of the RSFSR "On the resort fee from individuals" dated December 12, 1991 No. 2018-1. This law became invalid in 2004. Now they have returned to the introduction of the resort tax again.

Who will pay the resort fee

The resort fee will be paid exclusively by individuals staying on vacation in resort cities. Moreover, both Russians and foreigners will pay the fee. Organizations and individual entrepreneurs doing business in the resort area will not pay the fee. That is, do not be afraid, the resort fee will fall on the shoulders of sanatoriums or rest homes. Fee payers are exclusively natural persons.

It is planned that the fee will not be included directly in the cost of the tour. It will be paid by holidaymakers at the property upon check-in or check-out. If so, then the fee should not cause additional problems and difficulties with paying vacationers.

Where will the resort fee be introduced

Resort tax will be introduced in stages. First, as part of a pilot project in certain areas. There are 4 territories where the pilot project will take place: Caucasian Mineralnye Vody (Stavropol Territory), Crimea, Altai Territory and Krasnodar Territory.

From May 1, 2018, in some regions, you can officially take a resort tax from tourists. The federal law came into force in the summer of 2017, but earlier it was impossible to demand money from tourists under it.

The resort fee is a payment that will be taken from tourists for each day of vacation in addition to the cost of the tour and accommodation.

We explain how everything really is with the resort fee, who will have to pay and for what.

Main

The experiment with the resort fee applies to some resort towns and villages in the Crimea, Altai, Krasnodar and Stavropol Territories. But you don't have to pay everywhere and not everyone.

The fee is taken only from adults who stayed in a hotel, boarding house or sanatorium for more than a day. Benefits apply.

The fee is not paid by those who live in the territory of the experiment permanently, come for treatment or sports competitions.

You need to pay only if the hotel belongs to a company or individual entrepreneur. If you live with your grandmother in a private house (and she is not an individual entrepreneur), then you do not need to pay. Official payments, with a receipt.

There are resort fees in many countries. In theory, they go to roads, embankments, beach cleaning and other useful things.

What is a resort fee?

The authorities decided to conduct an experiment in order to develop resort areas. They want to receive money for development from tourists. Previously, tourists came somewhere in Sochi, walked along the embankment, walked in the parks - they were built, among other things, at the expense of the budget. And the money from vacationers was received by hotel owners and tour operators.

Ekaterina Miroshkina

economist

Now tourists will pay for the use of infrastructure, and this money, as planned, will go to its development: to repair roads, set up new parks and improve beaches. In one season, due to the resort fee, you can collect tens of millions of rubles from vacationers, which could be useful for something useful.

Do you have to pay resort tax wherever you go on holiday?

No, not everywhere. The experiment is carried out in four regions: in the Crimea, Altai, Krasnodar and Stavropol Territories.

This does not mean that the resort fee will have to be paid at any resort. Each region has adopted its own laws regarding the timing, amounts and specific resorts.

Altai region: Belokurikha

How much to pay. In 2018 - 30 rubles, from 2019 - 50 rubles

Stavropol region: Essentuki, Zheleznovodsk, Kislovodsk and Pyatigorsk

How much to pay. 50 rubles

Krasnodar region: Anapa, Gelendzhik, Sochi, Goryachiy Klyuch, Novomikhailovskoe, Dzhubgskoe, Nebugskoe and Shepsinskoe settlements of the Tuapse region

How much to pay. 10 rubles

Crimea: Alushta, Evpatoria, Saki, Sudak, Feodosia, Yalta, Chernomorsky region

When to pay. You don't have to pay in 2018. Collection postponed to 2019

If you are going to rest in St. Petersburg, Moscow or Suzdal, there can be no resort fee there. Even if they ask him to pay, it is illegal. If you choose a tour and do not want to pay a resort fee, check the list of cities and towns where it is valid.

Only tourists pay? And the children too? What if I live there?

The resort fee is paid by those who come to the territory of the experiment.

The territory of the experiment is not the whole region, but a specific locality. Even residents of one region can become resort tax payers: for example, if a resident of Stavropol comes to Pyatigorsk. Stavropol does not belong to the territories of the experiment, but Pyatigorsk does. But according to the law of the Krasnodar Territory, a special norm was adopted for all residents: they do not need to pay a fee in the settlements of their region that participate in the experiment.

Those who are registered in this region, come for treatment, study or competitions, have real estate or a permanent job in the village, do not pay resort fees. Your status must be documented.

Here are the payer requirements:

1. Age over 18 years.
2. Arrived for more than a day.
3. We stayed at a hotel, sanatorium or boarding house.

Some travelers will not pay the resort fee if they can prove the benefits. A complete list of benefits is in Article 7. For example, heroes, veterans, the disabled and the poor are exempt.

Check local laws before traveling. Regional authorities can expand the list of beneficiaries.

Resort tax is paid for each person separately. If a company of five adults came to rest in Anapa in August 2018 for 10 days, then together they will pay 500 rubles. And if the same company goes to Essentuki, then for the same period they will pay 2,500 rubles of resort fees.

When do you need to pay this fee? Will he be on the ticket?

The resort tax is not included in the ticket and the cost of staying at the hotel. It is paid separately for each day before departure from the hotel. The day of arrival does not count.

If you travel around the region or change the hotel, you will not have to pay again for the same period.

The resort fee is an official payment. Upon payment, you must issue a receipt. The money goes not to the owner of the hotel, but to the budget.

Resort fee will be required in all hotels? Even private owners for renting a room?

The law clearly states that only organizations and individual entrepreneurs can charge a resort fee. If they are the owners of a hotel, private boarding house, mini-hotel or some other place suitable for living, they will have to pay a resort fee.

If the owner of the house is a private person, there is no need to pay a resort fee. If private traders without IP status demand money with reference to budget payments, this is illegal.

Travelers also have to pay? If I'm not resting, but come to work?

Yes, you will have to pay on business trips. It does not matter why a person came: on vacation or for work. All cases when you do not need to pay are listed in the law, and there are no business trips. But there is treatment, competitions and studies.

What happens if you don't pay?

The resort fee is not a tax payment. Sanctions, as for non-payment of taxes, can not be. Federal law doesn't specify what happens if you don't pay the resort fee on the day you check out. Tourists cannot help but give things away, sell a train ticket, or be put on a plane.

But he can be fined according to regional laws. Even after leaving, this fine will not go anywhere. For example, for non-payment of the resort fee in the Krasnodar Territory, they can be fined from 500 to 2000 rubles - this may be more than the resort fee for the entire vacation of a family with children.

Up to 2000 R

fine for non-payment of the resort fee in the Krasnodar Territory

How about others?

Resort tax is collected from tourists in different countries. In Italy, the amount depends on the location and length of stay - an average of 1-5 euros per person per day. There are discounts for some categories. Money must be paid directly at the hotel according to the receipt.

In the USA there is a hotel tax. It goes to the development of tourism infrastructure. Rates depend on the place and time of residence and change every quarter.

Tourist fees are collected in Portugal and some cities in Germany.

The resort tax in the days of the USSR was in effect since 1933. In Russia, the law in the previous edition was adopted in 1991 and canceled in 2004.

On July 19, the State Duma at a plenary meeting on Wednesday adopted in the third reading the law "On the Experiment on the Development of Resort Infrastructure in the Republic of Crimea, Altai Territory, Krasnodar Territory and Stavropol Territory", introduced by the government of the Russian Federation.

The document provides for an experiment to introduce a fee for the use of resort infrastructure (resort fee) in the Crimea, Altai, Krasnodar and Stavropol Territories.

Each of these regions will be able to create a resort infrastructure development fund, the funds of which can only be used to finance the design, construction, reconstruction, maintenance, improvement and repair of such infrastructure facilities.

The law establishes the deadlines for the experiment - until December 31, 2022. The laws of the constituent entities of the Russian Federation on the introduction of the resort fee must be adopted no later than December 1, 2017, and the collection of the resort fee must begin no earlier than May 1, 2018.

The experiment is justified by the need to preserve, restore and develop resorts, form a single tourist space, create favorable conditions for the sustainable development of the tourism sector.

Fee and payment

The law provides that the size of the resort fee cannot be more than 100 rubles per day of actual stay in the accommodation facility. The maximum fee in 2018 is set at 50 rubles.

At the same time, the amount of the fee can be differentiated, including reduced to zero, depending on seasonality, the time the payer stays at the accommodation facility, the value of the resort, the location of the territories of the municipalities included in the territory of the experiment. Specific collection rates will be established by the law of the relevant subject of the Russian Federation.

According to the law, the payers of the fee are individuals who have reached the age of majority, living in accommodation facilities for more than 24 hours.

The amount of the resort fee payable is determined by the product of the number of days the resort fee payer actually stays at the property, excluding the day of check-in, and the applicable resort fee. However, the amount of the fee to be paid is not included in the price of the stay. In addition, the fee is collected no later than the time of departure from the property.

Subject Authority

The resort tax is introduced by the law of the subject of the Russian Federation in the municipalities included in the territory of the subject.

The subject of the Russian Federation approves the procedure and deadlines for the submission by municipalities of applications for the inclusion of territories of municipalities in the territory of the experiment or for exclusion from the territory of the experiment, proposals for determining the amount of the resort fee and (or) for determining other categories of persons exempted from paying the resort fee.

The collection of the resort fee may be terminated on the territory of the municipality by the law of the subject of the Russian Federation on the basis of the application of the relevant municipality for exclusion from the territory of the experiment.

The law establishes the creation of a public council under the subject of the Russian Federation, the purpose of which is to exercise public control over the targeted spending of funds received as a result of the implementation of the bill on resort fees.

The head of the State Duma Committee on Budget and Taxes, Andrei Makarov, previously specified that such a body would also prepare and analyze proposals for the preparation of legislative acts of the regions, regulations of municipalities and agreements between municipalities and regions.

The volume of budget appropriations received as a result of the implementation of this law and directed to the budget of the municipality should be in 2018 not less than 70% of the projected volume of budget revenues of the constituent entity of the Russian Federation from the payment of the resort tax on the territory of this municipality. In subsequent years of the experiment, this volume should be 100%.

According to the government, the total additional revenue in the period from 2018 to 2022 in the Stavropol Territory will exceed 2.02 billion rubles, in the Krasnodar Territory - 8.3 billion rubles, in the Crimea - 16.4 billion rubles.

Projected income from the introduction of the resort tax was calculated based on the total tourist flow (excluding privileged categories of citizens and taking into account a 5% annual growth), the average number of days spent by citizens in the resorts (14 days), the resort tax rate of 50 rubles per day .