During the first half of 2015, business entities have paid to local budgets 566,470 UAH of the tourist tax, which is 192,900 UAH more than that in the corresponding period of the last year.
In particular, this year, individuals in the region have paid over 320,000 UAH of the tourist tax, entities – over 240,000 UAH.
Recall that in accordance with Article 268 of the Tax Code of Ukraine, payers of this tax are citizens of Ukraine, foreigners and stateless persons arriving to the territory of the administrative-territorial unit, where, by the decision of village and city council, the tourist tax is set, and receive (consume) services of temporary accommodation with the obligation to leave the accommodation place within a specified period.
Tourism tax shall be paid to the local budget at the rates set by local councils of Transcarpathia, in the range of 0.5 to 1% of the accommodation price at hotels, motels, spa establishments.

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