City tax

Exemptions 

1. The following are exempt from paying the city tax:
a) children up to 12 years of age who accompany their parents or are with an adult, and who are not part of a school group and similar for educational trips and the like;
b) people who assist inpatients hospitalised in health facilities of the municipal territory, even if a day-hospital, for a maximum of two helpers per patient;
c) patients undergoing treatment at the day-hospital at health facilities of the municipal territory;
d) disabled people who are not self-sufficient, upon presentation of a special certification or self-certification issued according to the provisions of (Italian) Presidential Decree No. 445 of 2000 as amended, including a helper;
e) bus drivers and tourist guides that provide assistance to groups organised by travel and tourist agencies. The exemption applies to each bus driver and one accompanying person for every twenty-five participants;
f) students enrolled in Public and Private Equity Universities based in Assisi and/or Perugia and/or students enrolled in second degree secondary schools based in Assisi;
g) members of the registry of residents of the Municipality of Assisi and citizens registered in the registry of Italians resident abroad (A.I.R.E.);
h) any guests who have been placed in accommodation facilities by way of Ordinances or other Civil Protection Measures issued as a result of natural disasters or for humanitarian relief purposes, and the volunteers who offer their services during such calamities or humanitarian relief purposes,
i) members of the Police Force, Fire Brigade and Civil Protection operators who stay overnight for particularly important events for which they are called to intervene in our city for service requirements;
l) members of the State Police and other armed forces that carry out public order and security activities, as defined in the Consolidated Act of Public Safety Laws (TULPS) as per R.D. 18 June 1931, no. 773 and subsequent Implementing Regulation as per R.D. 6 May 1940, no. 635; 2.
Application of the exemption referred to in the previous paragraph, letter b), is subject to certification by the person concerned to the hotel’s manager, issued according to the provisions of articles 46 and 47 of Italian Presidential Decree no. 445 of 2000 as amended, containing the general terms and conditions of helpers/parents, as well as the period referring to the health services or hospitalisation. The helper/parent must also declare that accommodation at the hotel is to provide the patient with health assistance.
3. Application of the exemption referred to in paragraph 1, letter c) is subject to the patient’s specific communication regarding accommodation for day-hospital care, in compliance with privacy regulations.
4. Application of the exemption referred to in paragraph 1 letter f) is subject to release to the hotel’s manager of the registration certificate at the University of Perugia/Assisi or to the secondary schools of the municipal territory for the academic/scholastic year in progress, issued according to the provisions of the preceding paragraph 2. 5. Application of the exemption referred to in paragraph 1 letter l) is subject to performance by members of the State Police and other armed forces of the service order of the Corps to which they belong for purposes of public order and security, as defined in the TULPS and in the subsequent Implementing Regulation mentioned above.
Art. 6 Reductions:
1. A 50% reduction of the daily city tax may be requested to the hotel manager where they stay:
a) school groups from lower and upper secondary schools on an educational visit;
b) athletes under the age of 16, members of sports groups participating in initiatives and tournaments organised in collaboration with the Municipal Administration;
c) tourist groups who stay in accommodation facilities of the municipal territory, who travel by means of tourist buses that have already paid the bus checkpoint in order to access the City, as per municipal resolutions in this regard.
2. The reduction referred to in the previous letter a) and b) of paragraph 1, shall be applied by the Hotel’s manager respectively upon certification by the School Manager for people referred to in letter a) of the previous paragraph and the relative Sports Federation for those referred to in letter b) of the said paragraph.
3. The reduction referred to in letter c) paragraph 1 shall be applied by the Hotel’s manager upon presentation of the receipt of payment of the checkpoint issued by management of the parking company that applies the said checkpoint.