From 1 July 2011 the City of Florence by resolution of the City Council No. 230/33 of 06.20.2011, integrated by resolution No. 21/2012, has established the “'tourist tax”. The tax is applied to non-residents overnight stays in the city of Florence and for a maximum of 7 consecutive nights.
The tax rate for this tourist structure is 4,50 euro per person per night.
There are the following exemptions:
- children up to twelve years old ;
- people who care for patients admitted to local hospitals, including outpatient care, for a maximum of two assistants per patient;
- patients who make hospital care in outpatient care;
- students of the University of Florence
- personnel belonging to Law Enforcements, to the National Firefighters Corps and Civil Defence who, for exclusive service needs and limited to the duration of the same, stay in accommodation facilities in the municipal area
- the severely disabled, whose disability status is certified in accordance with art. 3 paragraph 3 of Law No. 104/92 and similar provisions of the countries of origin for foreign citizens.
- the employees of the accommodation facilities who stay there for exclusive work needs
the employees of the accommodation facilities who stay there for exclusive work needs:
- a) groups of lower and upper secondary schools in Florence in teaching visit;
- b) athletes under the age of 16 years, members of groups participating in sporting events and tournaments organized in collaboration with the Municipal Administration.