For accommodation
providers

Local SPA and Recreation Fee

Under the Local Fees Act and generally binding Decree No. 27/2003 Coll. of the City of Prague, the provider of the accommodation has
the duty to collect and pay the Local SPA and Recreation Fee to the relevant city departments.

The rate of this fee is 15,- CZK per person for each and every commenced day of stay, when this day is not the day of the arrival.

Obligations for Accommodation Providers:

• Fulfill the reporting obligation; within 30 days
  from commencement of the activity, the accommodation provider
  is required to report/register himself to the relevant city office
  as the payer of the fee.
  
  
• Collect the client’s fee in the correct amount and submit a Local
  SPA and Recreational Fee Income Statement.
  
  
• Make the fee payment to the Administrator's Account in time
  and at the right amount.
  
  
• Maintain a guest register.
  
  
• Upon the end of each calendar month, the landlord is obliged to report to the relevant city office the number of stay days of the accommodated persons that are subjects to the charge, and the total amount of the fee, which he is required to pay for these persons.
  
  

For more information, please visit:

• http://www.praha.eu/jnp/cz/potrebuji_resit/zivotni_situace/
  poplatky/local_fee_for_spa_or_recreational_stay.html
  

For a person who does not fulfill the reporting obligation, the administrator can impose a fine of up the 500,000 CZK pursuant to Section 247a of the Tax Code! Untimely, fees can be raised by up to three times for unpaid charges. A person who, to a greater extent, shortens a local fee may commit a crime of tax underpayment, fees and similar obligatory payments under Section 240 of the Criminal Code.