The levy of tourist tax is regulated in Articles 61p to 61r of the Local Taxes and Fees Law.
Scope of taxation
Tourist tax is levied on overnight stays.
Within the meaning given by Item 34 of § 1 of the Supplementary Provision of the Local Taxes and Fees Law, "Overnight stays" are the overnight stays at the supplementary tourist accommodations within the meaning given by the Tourism Law.
Within the meaning given by Item 27 of § 1 of the Supplementary Provision of the Local Taxes and Fees Law, "supplementary tourist accommodations" are the respective tourism establishments referred to in Items 1 of Article 3 (2) of the Tourism Law.
The taxable persons are the persons offering overnight stays.
The amount of the tax is determined by an ordinance of the Municipal Council within a range of BGN 0.20 to BGN 3.00 for each overnight stay depending on the nucleated settlements in the municipality and the category of the supplementary tourist accommodations.
How is the tax determined?
The amount of the tax due for the calendar month is arrived at by multiplying the number of overnight stays which have been provided by the amount of the tax as determined by the Municipal Council.
Declaring the tax
According to the provision of Article 61p (5) of the Local Taxes and Fees Law, annually, not later than 30 January, the taxable persons shall submit to the municipality a tax return in a standard form for levy of tourist tax for the last preceding calendar year.
The tourist tax due for the calendar month must be remitted by the taxable persons until the 15th day of the month next succeeding the month during which the overnight stays were provided.
The tax must be credited in revenue to the budget of the municipality exercising competence over the situs of the supplementary tourist accommodations within the meaning given by the Tourism Law.
Administration of the visitor tax
The tourist tax is assessed, secured and collected by the municipal administration officers according to the procedure established by the Tax and Social-Insurance Procedure Code.
In accordance with the provisions of Article 4 (2) of the Local Taxes and Fees Law, any delinquent taxes shall be collected with interest under the Interest on Taxes, Fees and Other Such State Receivables Law.
According to the provision of Article 127 (2) of the Local Taxes and Fees Law, default on payment of the tourist tax is not treated as an administrative violation.