Who will pay TATS from 1 January 2024?

TATS will be levied in addition to the tourist tax in the communes and intermunicipal bodies that have introduced it in the departments concerned by the GPSO: Gironde, Landes, Lot-et-Garonne, Pyrénées-Atlantiques, Ariège, Haute-Garonne, Gers, Lot, Hautes-Pyrénées, Tarn and Tarn-et-Garonne. It is therefore paid by users benefiting from improved services in eleven departments in the two regions of Nouvelle-Aquitaine and Occitania. The tax base is identical to that of the tourist tax to which it is added, i.e. overnight stays in tourist accommodation covered by the tourist tax.
Where the tourist tax is €1 per person per day, it is increased to €1.34.