In accordance with the “Regulation on the Tourist Accommodation Tax of Roma Capitale”, specifically Article 3 (Taxable Person), anyone staying in accommodation facilities, holiday rentals, and properties referred to in Article 2 (Tax Prerequisite) who is not a resident of Roma Capitale is required to pay the Tourist Accommodation Tax to the Tax Managers referred to in Art. 4, paragraph 1 (Persons responsible for the payment of the tax), except for express and documented cases of Exemption falling under the categories listed in Article 5 (Exemptions).
Annex 1 - Minutes of the Resolutions of the City Council (Giunta Capitolina)
Annex 2 - Minutes of the Resolutions of the Capitoline Assembly
EXCERPT
Article 3
Taxable Person
1. The taxable person for the Tourist Accommodation Tax is anyone staying in accommodation facilities, holiday rentals, and properties referred to in Article 2 who is not a resident of Roma Capitale.
2. The taxable person is required to pay the amount due as Tourist Accommodation Tax to the Tax Managers referred to in Art. 4, paragraph 1.
Article 5
Exemptions
1. The following are exempt from paying the Tourist Accommodation Tax:
a) those staying at youth hostels;
b) those staying in accommodation facilities, holiday rentals, and properties referred to in Art. 2 of this Regulation located in the extra-urban enclave of Roma Capitale known as the “territorial district of Polline and Martignano”;
2. Furthermore, the following are exempt from paying the Tourist Accommodation Tax:
a) minors up to the age of ten;
b) individuals requiring medical treatment and those assisting patients admitted to healthcare facilities, limited to one companion per patient, as well as parents accompanying minors under eighteen who require treatment. The patient or companion must sign a specific declaration, provided to the Tax Manager, pursuant to Presidential Decree No. 445 of 28 December 2000, as amended, certifying the personal details of the patient and the companion or parents, the place of treatment, and the reference period of the medical services and/or hospitalization;
c) bus drivers and tour guides providing assistance to groups organized by travel and tourism agencies. The exemption applies to each bus driver and to one tour guide for every 25 participants, subject to a declaration provided to the Tax Manager, pursuant to Presidential Decree No. 445 of 28 December 2000, as amended, certifying the details of the exempt person, the period of stay, and the number of group members;
d) personnel belonging to the State Police and other armed forces staying for the performance of public order and safety activities, as defined in the Consolidated Law on Public Safety R.D. 18 June 1931, n. 773, and in the implementation Regulation of R.D. 6 May 1940, n. 635. The exemption is subject to the presentation to the Tax Manager of suitable documentation, issued by the belonging organization, certifying the prescribed conditions, namely that the stay is determined by the performance of public order and safety activities, with indication of the number of operators and the period of stay;
e) staff of the accommodation facilities referred to in Art. 2, who perform their work activities there;
f) those for whom, regardless of place of residence, conditions exist for immediate and temporary first-aid housing assistance, activated by Civil Protection in the accommodation facilities of Roma Capitale, in the event of extraordinary and unpredictable events;
g) those staying in accommodation facilities following measures adopted by public authorities to deal with social and health situations, as well as emergencies, resulting from calamitous events or events of an extraordinary nature or for humanitarian aid purposes;
h) volunteers providing service on the occasion of calamitous events or events of an extraordinary nature for humanitarian aid purposes, subject to a declaration provided to the Tax Manager, pursuant to Presidential Decree No. 445 of 28 December 2000, as amended, certifying
