Act amending the Styrian Act on Overnight Accommodation and Holiday Home Tax [Steiermärkische Nächtigungs- und Ferienwohnungsabgabegesetz]

The amendment to the Styrian Act on Overnight Accommodation and Holiday Home Tax takes account of the rising significance of overnight stays in private accommodation and the sharing economy, such as accommodation platforms for the arranging and booking of accommodation for paying guests. The amendment should in particular help ensure fair competition between all market participants in the area of accommodation and even out the disadvantages suffered by conventional accommodation providers, which are visible and transparent due to the fact that they are registered companies, etc. and should thus increase the efficiency of tax administration.

The draft lays down a requirement for service providers in the accommodation sector (e.g. operators of online platforms) to notify the municipality. The notification must include the identification details from the service provider's business records (title, name, gender, date of birth, legal status), as well as the contact details of the accommodation providers registered therewith (telephone number, any e-mail addresses) and all of the addresses for accommodation registered therewith.