Tourist tax
Why tourist tax? The municipality receives an amount per resident from the state. Because tourists stay in the municipality, the municipality incurs more costs. For example, to clean streets and maintain roads. The municipality pays these costs from the income from the tourist tax, for example.
Business owners who offer a place to sleep to tourists pay tourist tax. If you offer a place to sleep in your hotel, bed & breakfast, recreational home or campground, you will receive a tourist tax assessment. You can pass this amount on to the tourist who stays overnight with you.
If your guests live in the same municipality where your business is located, you do not have to pay tourist tax for your guests.