With the introduction of the law on municipal fiscal federalism approved in parliament on 3/3/2011, the Italian government has granted municipalities the right to introduce a city tax.
The Municipality of Rome, for example, with Resolution of the Capitoline Assembly no. 44 of 24 July 2014, ordered the modification of the Regulations on the residence tax approved with DAC n. 38/2010 (modified by the DAC n. 53/2011), proceeding with the redetermination of the rates inherent in the measure of the stay contribution (€ 3.50 for each night spent in the structures of the City, up to a maximum of 10 nights), for all those staying in hotels, holiday homes, guest houses, bed and breakfasts, excluding hostels.
Minors within the tenth year of age, residents of the city itself, carers of sick people, members of the Italian State Police and Carabinieri are exempt from paying the tourist tax.
The city tax will be paid in cash upon arrival at the accommodation or on departure.