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YES, the commune of Fouesnant collects tourist tax. This local tax is dedicated solely to the tourism sector, and is used to fund tourism promotion initiatives within the destination to make it more attractive.

The département of Finistère also levies an additional tax of 10% on the tourist tax collected by the commune. This additional tax is collected at the same time as the local tourist tax.

The visitor’s tax is payable by the visitor. Under no circumstances is it payable by the accommodation provider.

The tourist tax is levied on people who are not domiciled in the municipality and do not own a residence there for which they are liable to pay council tax. Tourist tax must be paid by visitors staying in any of the following types of accommodation:

• Palaces,
• Hotels
• Tourist residences,
• Furnished tourist accommodation,
• Bed and breakfast,
• Holiday villages,
• Campsites (or caravan sites),
• Campervans
• Marinas, moorings
• Other types of paid accommodation (e.g. youth hostels, spa hospitals).

The following are exempt from tourist tax:

• minors under the age of 18,
• seasonal workers employed in the municipality,
• people benefiting from emergency accommodation or temporary rehousing,
• persons occupying premises where the rent is less than an amount determined by the municipal council.

It is payable per person per night. It applies from 01 January to 31 December. In actual fact, it is paid directly to the landlord, hotelier or owner if the booking has been made directly with them. This tax is then paid to the commune of Fouesnant.

The rates for tourist tax are set before the start of the collection period, by a decision of the municipal council, in accordance with a scale established by decree for each type of accommodation (luxury hotel, hotel, open-air hotel, furnished tourist accommodation, tourist village and residence, guest room) and for each category of accommodation on the basis of the official classification of the accommodation (unclassified, 1*, 2*, 3*, 4*, 5*).

This rate is set per night and per person. The accommodation provider must calculate the total amount of tourist tax by multiplying the rate by the number of overnight stays and the number of people liable. (To calculate the tourist tax, please refer to the tourist tax brochure at the bottom of this section).

In addition to the taxe de séjour voted by the commune, the département institutes an additional tax of 10% to the taxe de séjour collected by the commune of Fouesnant. The additional tax is collected at the same time as the local tourist tax. This amount is added to that of the local tourist tax. The decision must be taken before 1st October for the following year’s collection period.