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