Online service providers within the meaning of § 3(2) of the e-Commerce Act shall, on request and within an appropriate time frame to be set, shall provide the Upper Austrian authority responsible for collecting tourist tax with the names, addresses and all mailing addresses and telephone numbers of any accommodation providers registered therewith that provide guest accommodation in Upper Austria, as well as the addresses of the guest accommodation, in a form that allows for automated processing.

The Upper Austrian tourist tax authority and an online service provider within the meaning of § 3(2) of the e-Commerce Act may make an agreement under which the local taxes for overnight stays organised by the service provider are paid to the Upper Austrian tourist tax authority by the service provider on behalf of the accommodation provider. The service provider shall pay the collected local taxes in full to the Upper Austrian tourist tax authority by the 15th day of the month following their collection.