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§ 1
General
(1) The city of Blankenburg (Harz) is officially recognized as a health resort within the meaning of the regulation on the Recognition of Health Resorts and Recreation Locations (Anerkennung von Kur und Erholungsorten - KurortVO) from 08.09.1993 (GBVl. LSA p. 530). The city of Blankenburg (Harz) or an authorized third party collects a tourist tax to partially cover their expenses for the production, acquisition, expansion, improvement, renewal and maintenance of their facilities that serve tourism. In addition, a portion of the tourist tax collected is paid to Harz AG to as a contribution to the Harz Holiday Ticket (HATIX).
(2) The tourist tax is payable regardless of whether and to what extent the facilities are used or claimed. In this respect, only the existing possibility of using the respective facilities is sufficient. The collection of fees and charges for the use of public facilities in accordance with special regulations shall remain unaffected.
(3) When determining the tourist tax (calculation), a part of the expenditure relating to the particular advantage of the city of Blankenburg (Harz) and its residents is not taken into account. Grants from third parties must be used first to cover this contribution unless otherwise specified by the grantor.
§ 2
Tax Payers
(1) All persons residing in the levy area without having a main or secondary residence within the meaning of the Registration Act of the State of Saxony-Anhalt, and who are offered the opportunity to use the tourist facilities and recreational and health facilities are subject to the tax.
(2) Accommodation is also taken by those who are accommodated in rehabilitation clinics and sanatoriums.
(3) The levy area includes the towns of Börnecke, Cattenstedt, Derenburg, Heimburg, Hüttenrode, Timmenrode and Wienrode.
§ 3
Exemption
(1) The following are exempt from the tourist tax:
1. Children up to the age of 6.
2. Children, grandchildren, siblings and siblings children’s, parents, grandparents, parents-in-law, daughters-in-law and sons-in-law, brothers-in-law of persons who have their principal or secondary residence in the levy area within the meaning of the registration law of the State of Saxony-Anhalt, or who are employed or training if they are accepted into the household without remuneration or reimbursement.
3. Persons who are in the levy area for professional or training purposes.
4. Accompanying persons of the severely disabled, as far as the disabled person is permanently dependent on the accompaniment according to official identification. The accompanying person only if they do not use the tourist facilities without the person being accompanied.
5. Sick persons who do not leave their accommodation and thus unable to use the tourist facilities after the person concerned has proven the duration of the prevention by submitting a medical certificate.
The certificate shall be returned to the submitting party after inspection.
6. Participants in voluntary services for the duration of their stay in the levy area.
7. Young people in youth hostels, youth and school campsites, youth tent camps and forest huts as well as their supervisors.
8. Persons who visit a person registered in the levy area as their main place of residence for family and comparable reasons and are admitted into the household community.
(2) The prerequisites for the non-existence of the obligation to pay must be proven by those who claim the non-existence of the obligation.
§ 4
Tourist Tax Levy
(1) The tourist tax is calculated according to the duration of the stay. It amounts to 2.50 € per person per night including VAT. The provisions of Paragraph 2 and Paragraph 5 must be taken into account accordingly.
(2) For motorhomes on publicly accessible motorhome parking spaces, the tourist tax can be levied at a flat rate basis per motorhome at twice the current tourist tax.
(3) The person or persons liable to pay the tourist tax may pay an annual tourist tax instead of the daily tourist tax as per Paragraph 1, which entitles them to stay throughout the entire year. The stay does not have to be taken continuously. Any tourist tax that has already been paid will be offset against the annual tourist tax. The annual tourist tax is calculated based on 30 overnight stays.
The annual tourist tax is:
1. For the persons named under Paragraph 4, Clause 1: 50.00 €
2. For the persons named under Paragraph 5, Clause 1: 25.00 €
§ 5
Reduction
For the following people, the tourist tax from Paragraph 4, Clause 1 is reduced by 50 per cent:
1. Children after the age of 6 and before the age of 18.
2. Participants in congresses, meetings, seminars and comparable events recognized by the Tourist and Spa Information, at which the City of Blankenburg (Harz) acts as the organizer or co-organizer, unless these are for professional training within the meaning of Paragraph 3, (1) Clause 3
3. Persons with severe disabilities whose reduction in earning capacity is at least temporarily reduced by 50 per cent or more.
§ 6
Creation of the tax obligation, levy period
(1) The obligation to pay the tourist tax arises upon arrival in the levy area according to Paragraph 1 and ends on the day of departure. The duration of the stay is calculated according to the number of overnight stays, with the exception of day visits.
(2) The obligation to pay the annual tourist tax arises at the beginning of the calendar year.
(3) The tourist tax is levied and collected from the period of 01st January to December 31st each year.
§ 7
Collection of tourist tax, due dates, responsibility
(1) The tourist tax due under these terms and conditions for the entire stay is to be paid by the person responsible to the tourist information office, or a third party commissioned by it on the first working day, at the latest within 24 hours of arrival, unless the collection is carried out in accordance with Paragraph 8 the commercial or private landlords, housing providers or comparable persons.
(2) The person obliged to pay the tourist tax has to provide the tourist information office or the third party commissioned by it, as well as landlords, apartment owners and comparable persons the information required for the collection of the tourist tax (first and last name, date of birth, family membership, address of the family, address of the main residence, arrival and departure days and any reasons for exemption).
(3) A receipt issued in the name of the person liable to pay the tourist tax is issued as proof of payment.
(4) The annual tourist tax is determined by a separate appeal decision. It is basically due each current year on April 1st. If the obligation to pay does not arise until after this point in time, the annual tourist tax is due one month after the notification of the drawdown decision. An annual spa-card is issued as proof of payment, which contains the name, address, reason for discount or exemption if applicable and the period of stay. The annual spa-card is issued in the form of a guest-card.
(5) The annual spa-card is non-transferable and must be shown to the supervisors on request when using the facilities in accordance with Paragraph 1, Clause 1, or when attending events. In the event of misuse, the annual spa-card will be withdrawn without replacement. For lost annual spa-cards substitutes can be issued.
(6) Overdue health resort taxes are collected in the administrative compulsory procedure. The tourist and information office can contact the person liable to pay the fee or the housing provider.
§ 8
Obligations of the housing provider and comparable persons
(1) Anyone who accommodates people for a fee or reimbursement of costs, provides them with accommodation for temporary use, operates a camping site or weekend site, is obliged as the provider of accommodation to report these persons liable to pay charges to the tourist information office on the first working day after their arrival and to collect the due tourist tax from the persons liable to pay tax. The collected tourist tax must be paid to the tourist and information office at regular intervals by the 15th of the following month at the latest.
(2) The forms (registration forms) issued by the tourist information office must be used for registration and accounting. The forms must be submitted to tourist information office together with the invoice of the tourist tax.
(3) At the request of the tourist information office, the owners of apartment must provide information at any time about the number of guests, their duration of stay and their payment obligations. The tourist information office have the right to inspect the accommodation documents of the accommodation provider.
(4) These terms and conditions on the levying of tourist tax are to be made sufficiently accessible to the persons liable for payment (notice, display).
(5) The obligations mentioned in Paragraph 8, Clause 1 are subject to travel companies if the tourist tax is included in the fee that the travel participants have paid to the travel company.
(6) For the extension of the stay in the levy area according to Paragraph 1 shall apply to Clause 1-5 accordingly.
(7) The owner of the accommodation is liable for the completeness of the forms received against receipts and the proper collection and payment of the tourist tax.
§ 9
Refund of tourist tax
(1) In the event of premature termination of the envisaged health resort or recreational stay, the tourist tax calculated by days will be reimbursed upon request. The refund is made to the provider of the apartment, who has to certify the departure. The accommodation provider is obliged to forward the reimbursement amount immediately to the person liable for tax. If this is not possible or only possible with disproportionate effort for reasons for which the taxpayer is responsible, the amount must be returned to the tourist information office
(2) The right to reimbursement expires one month after the departure of the person liable to pay the tax from the accommodation in which the person liable to pay the tax started his stay in the levy area.
§ 10
Infringements
(1) Who:
1. as the person liable for payment of the tax in accordance with Paragraph 2, culpably fails to pay the tourist tax
2. contrary to Paragraph 8, fails to provide the necessary information
3. contrary to Paragraph 8, does not fulfill the obligation to notify, does not collect the tourist tax, does not settle on time and is not paid on time
4. contrary to Paragraph 8, Clause 4, does not make the terms and conditions on the levying of tourist tax sufficiently accessible to the persons liable for payment
5. contrary to Paragraph 8, Clause 3, refuses inspections and controls
6. does not comply with the reimbursement obligation under Paragraph 9, Clause 4
7. does not meet other provisions of these terms and conditions that serve to secure or facilitate the collection of the tourist tax, acts improperly within the meaning of Paragraph 16 of the Municipal Tax Act of the State of Saxony-Anhalt (KAG-LSA).
(2) Each of these administrative offenses can be punished with a fine of up to 10,000 € (Paragraph 16, Clause 3 KAG-LSA).
§ 11
Commissioning of third parties
The city of Blankenburg (Harz) can appoint a third party
1. for the receipt and monitoring of registrations and cancellations
2. for the receipt and reminders of the tourist tax within the framework of these terms and conditions
3. for the decision on exemptions and concessions
4. for the reimbursement of the tourist tax commissioned
§ 12
Blankenburg Holiday Ticket
(1) Every person who is subject to the tourist tax according to Paragraph 2 and who is not exempt according to Paragraph 3, Clause 1, 2, 3, 5 and 7 is entitled to a Blankenburg Holiday Ticket issued in the name of the person liable to pay the tax.
(2) The Blankenburg Holiday Ticket is non-transferable and must be presented to supervisors on request when using spa-facilities or attending events.
(3) The Blankenburg Holiday Ticket enables free use of the regular public transport services of the Harzer Verkehrsbetriebe GmbH (HATIX). This does not apply to holders of an annual spa-card and those referred to in Paragraph 5, Clause 1 and 2.
(4) Lost Blankenburg Holiday Ticket will be replaced upon proof.
§ 13
Effective Date
The 1st amendment to the tourist tax terms and conditions takes effort on the 1st of the month following its publication.
Heiko Breithaupt
Mayor (Bürgermeister)
