Local fees – fee for a stay

In general, this fee is paid by persons who aren't registered in the municipality and who stay in this municipality for a fee for a maximum of 60 consecutive calendar days with an individual provider of stay. The basis of the fee for a stay is the number of days of the stay, except for the day of the beginning of the stay. The rate of the fee for a stay is a maximum of CZK 50. We recommend verifying the specific amount of the fee with the relevant municipality. The payer of the fee for a stay is the provider of the paid stay (the accommodation provider) who is obliged to collect the fee from the taxpayer – the accommodated person. The accommodation provider is also obliged to keep a record book in paper or electronic form, in which it records the day of the beginning and the day of the end of the stay, the name(s) and surname(s) of the accommodated person and theirs and the address of the place of registration or a similar place abroad, the date of birth, number and type of identity card of the accommodated person and the amount of the collected fee or the reason for exemption from the fee. Records in the book must be kept correctly, completely, conclusively, clearly, comprehensibly, in a way that guarantees the durability of the records and must be arranged successively from a temporal point of view. We recommend always checking the obligation to pay local fees with the relevant municipal authority or other competent local authority.
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