Due to the "Regulation on the Rome Capital City Tax" in the specific to the Article 3 (Taxable Person), who stay overnight in the accommodations and properties for tourist referred to in Article 2 (Prerequisite of the Contribution) and are not resident in the territory of Rome Capital City are obliged to pay the amount related to the City Tax to the Contribution Owners referred to the Art. 4, paragraph 1 (Contribution Payers) except in express and documented cases of Exemption included in the cases listed in Article 5 (Exemption).

Attached 1 - Minutes of the Capitoline Council Resolutions

Attached 2 - Minutes of the Capitoline Assempbly Resolutions

IN EXTRACT

Article 3

Taxable person

1. Taxable person of the Tourist Contribution is anyone who stays overnight in accommodation facilities, accommodation for tourist use and in the properties referred to in article 2 and is not resident in the territory of Rome Capital.
2. The taxable person has the obligation to pay the amount due by way of Tourist Contribution to the Persons Responsible for the contribution referred to in the art. 4, paragraph 1.

Article 5

Responsible for paying the contribution

1. The following are exempt from paying the Tourist Tax:
2. a) those who stay overnight in youth hostels;
3. b) those who stay in accommodation facilities, in accommodation for tourist use and in properties referred to in the art. 2 of this regulation which exist in the extra-urban enclave of Rome Capital called "territorial fraction of Polline and Martignano";
4. The following are also exempt from paying the Tourist Tax:
5. a) minors up to the age of ten;
6. b) individuals who need care and those who assist patients hospitalized in healthcare facilities, at the rate of one companion per patient, as well as parents accompanying minors under eighteen years of age who need care. The patient or companion must sign a specific declaration, made to the person responsible for the contribution, pursuant to the Presidential Decree. 28 December 2000, n. 445, and subsequent amendments, certifying the personal details of the patient and the companion or parents, the place of service or treatment and the reference period of the healthcare services and/or hospitalization;
7. c) bus drivers and tour leaders who provide assistance to groups organized by travel and tourism agencies. The exemption applies to each bus driver and one tour leader for every 25 participants, subject to a declaration made to the person responsible for the contribution, pursuant to the Presidential Decree. 28 December 2000, n. 445, and subsequent amendments, certifying the personal details of the exempt person, the period of stay and the number of members of the group;
8. d) personnel belonging to the state police and other armed forces who stay overnight to carry out public order and security activities, as defined in the Consolidated Law on Public Security R.D. 18 June 1931, n. 773, and in the Implementing Regulation referred to in the R.D. 6 May 1940, n. 635. The exemption is subject to the presentation to the Responsible of the contribution of suitable documentation, issued by the organization to which it belongs, certifying the prescribed conditions, or that the overnight stay is determined by the carrying out of public order and safety activities, with an indication of the number of operators and the period of stay;
9. e) the staff of the accommodation facilities referred to in the art. 2, who carries out his work there;
10. f) those for whom, regardless of their place of residence, the conditions exist for immediate and temporary first aid accommodation assistance, activated by the Civil Protection in the accommodation facilities of Rome Capital, in the event of extraordinary and unforeseeable events;
11. g) those who stay in accommodation facilities following measures adopted by public authorities to deal with social and health situations, as well as emergencies, following calamitous or extraordinary events or for humanitarian relief purposes;
12. h) volunteers who provide service during calamitous or extraordinary events for humanitarian relief purposes, following a declaration made to the person responsible for the contribution, pursuant to the Presidential Decree. 28 December 2000, n. 445, and subsequent amendments, certifying the required circumstances, the number of operators and the duration of the stay;
13. i) people with severe disabilities, whose disability condition is certified pursuant to article 3, paragraph 3, of Law no. 104 of 1992 and similar provisions of the countries of origin for foreign citizens and family caregivers, as identified by article 1, paragraph 255, of Law 27 December 2017, n. 205. The exemption is subject to the interested party providing the person responsible for the contribution with a declaration made pursuant to the Presidential Decree. 28 December 2000, n. 445, and subsequent amendments.