Yes, the Municipality of Syracuse, through the regulation approved with resolution of the City Council n. 136 of 11/28/2013 has provided for a tourist tax payable by subjects, not residing in the Municipality of Syracuse, who stay overnight in accommodation facilities located in the territory of the Municipality up to a maximum of 4 consecutive nights. For holiday homes there is an amount of 1.50 euros per person per day. It must be paid in cash at check-in.
The following are exempt from paying the tourist tax:
a) minors up to the age of twelve and adults over the age of 80;
b) invalids with total and permanent 100% incapacity for work and with the need for continuous assistance, not being able to carry out the daily activities of life and all the subjects referred to in art. 3 paragraph 3 of Law 104/92;
c) subjects who assist patients hospitalized in local health facilities, on the basis of one companion per patient; parents, or carers, who assist children under the age of eighteen who are hospitalized in health facilities in the area, for a maximum of two people per patient; in order to benefit from the exemption, the patient and their carers must - pursuant to articles 46 and 47 of the Presidential Decree no. 445/2000 and subsequent amendments – declare that the stay at the accommodation facility is aimed at the provision of health services to the patient or the need to provide assistance to the aforementioned patient (EXEMPTION FORM)
d) persons staying in accommodation facilities as a result of measures adopted by public authorities to deal with emergency situations resulting from calamitous or extraordinary events and for humanitarian relief purposes;
e) university students participating in cultural exchange projects;
f) the employees of the management of the accommodation facility where they carry out their work activity;
g) off-site university students enrolled at the University of Syracuse;
h) spouses on their honeymoon who exhibit suitable supporting documentation;
i) Subjects who have stipulated contracts for overnight stays in accommodation facilities before the entry into force of the contribution envisaged by this regulation. This exemption is effective until 31/12/2013;
l) coach drivers and tour leaders who provide assistance to groups organized by travel and tourism agencies. The exemption applies to each coach driver and tour guide for every 20 participants;
m) registered athletes, members of sports clubs who participate in federal tournaments held in the municipality of Syracuse, subject to certification to the accommodation facilities by the sports federations to which they belong indicating the competition for which attendance is required;
n) individuals staying at campsites, agritourisms and youth hostels;
o) Civil Protection volunteers who work in Syracuse on the occasion of events and demonstrations organized by the Municipal or Regional Administration or for environmental and humanitarian emergencies;
p) members of the state and local police forces, as well as of the national body of firefighters who stay for reasons of service;
q) subjects hosted free of charge by accommodation facilities, in order to promote tourist activities and sector offers for the benefit of the same, starting from 1 January 2014 and for a maximum limit of 12 nights per calendar year.
