It is all in the name...
Occupancy tax, lodging tax, overnight stay tax, night tax, day tax, city tax, local tax/fee, eco-contribution, environmental contribution, culture and tourism tax, promotion tax, recreation fee, spa fee, hotel tax, accomodation tax, bed-tax, visitors tax, guest tax, residence tax, but
let's call it tourist tax, which is
levied on:
short term stays
paid by:
tourists
charges as:
per person per night or a percentage of the accommodation price
different per:
location, type of accommodation (e.g. hostels and campsites attracting low rates compared to 5-star hotels), season (high and low seasons)
exemptions:
age is the most common used exemption: children pay reduced rates or are exempt entirely, but other exemptions are for example business stays or stays for educational and sport purposes
collected by:
accommodation providers or in some countries booking platforms are obliged to collect
levied at:
mostly local government level (i.e. city, municipality or province) and there can be significant local discretion over the rates applied
used for:
- protection of the environment
- improving of the infrastructure
- projects and plans for tourism development
- tourist facilities and events