Hosts

1 - Declaration of my activity as furnished tourist accommodation or bed and breakfast to the municipality. 

Declaring your bed and breakfast activity is mandatory to the town hall. You must complete the CERFA by completing the following form: A room sold on Airbnb falls within this framework. 

For further : https://www.service-public.fr/particuliers/vosdroits/F17452

The declaration of your Furnished Tourism activity is obligatory with the town hall, if it is a residence other than your main residence. You must complete the following CERFA: https://www.formulaires.service-public.fr/gf/cerfa_14004.do . This is the case for furnished accommodation, gîtes, apartments, whether marketed by Airbnb, Booking, Abritel, Gîte de France, or by you. 

Failure to declare is subject to a fixed fine of 450 euros.  

3 - Collection and payment of the tourist tax. 

As a host, you must collect and remit the tourist tax in its entirety to the CC Coeur de Savoie. The amounts thereof depend on the category of accommodation and its classification, or non-classification. To find out everything about the tourist tax in the Heart of Savoie: https://coeurdesavoie.taxesejour.fr/. 

The collection and payment of the tourist tax is obligatory. It is done directly by digital operators (Gite de France, Airbnb, etc.) when they collect the amount of the night. On the other hand, you must collect it and pay it back when you are the one who cashes it. 

90% of the amount of the tourist tax is paid to the tourist office, 10% to the department. It allows the financing of reception, promotion and animation activities in the territory. As a host, you are therefore indirectly the main beneficiaries.