Accommodation tax: Intensive exchange with stakeholders
Following intensive discussions with the relevant stakeholders from the local accommodation industry and other interested parties, Mainz city council has amended the planned accommodation tax bylaws. The revised bylaws will be discussed by the relevant committees on May 6, 2026 and submitted for approval.
A key aspect of the amendment is the introduction of a transitional provision: if businesses entered into long-term contracts prior to May 1, 2026, they are exempt from the payment obligation until March 31, 2027. This takes into account the specific economic circumstances and facilitates a fair transition to the new regulation.
Another important point concerns the party liable for the tax. Here, the guest is designated as the party liable for the tax, rather than the business as was previously the case. This change addresses a key concern of the industry and clarifies the tax liability.
With these adjustments, the administration aims to create a balanced and practical solution that meets both the interests of the businesses and the municipal requirements for a legally sound ordinance.
The revised bylaw resolution will be discussed by the Finance Committee and the Main Committee on May 6, 2026, and subsequently submitted to the City Council for a vote.