It is not the hosts who pay, but hoidaymakers, customers of the various accommodations located in the town of Saint-Gervais.
The role of the people in charge of these accommodations is simply to collect the tax and transfer it to the town. Our association does not participate in this collection.
It is payable by anyone who stays at least one night in the territory of the town of Saint-Gervais, in commercial accommodation, during a tourist or professional stay, whatever the time of year, from 1 January to 31 December.
Persons under 18 years of age, beneficiaries of certain forms of social assistance, civil servants and State agents travelling for the exercise of their profession, persons exclusively attached to the sick and persons staying free of charge are exempt from this tax.