Health Resort Tax
In 2012, the applicable regulation concerning the health resort tax within Świnoujście Commune is Resolution No. XVIII/135/2011 of the Świnoujście City Council of 24.11.2011, on establishing the rate of the health resort tax, payment deadlines and the manner of its collection in the area of the City of Świnoujście.
According to this Resolution, the daily tax amounts to PLN 4 for each person and is due from natural persons staying in the area of the City of Świnoujście longer than one day for recreational, health, training and tourism purposes. The tax is not collected from children of up 7 years of age, hospital patients, blind persons and their guides, taxpayers paying the property tax for a holiday cabin located in Świnoujście and from organised school groups of children and youths.
A person applicable to pay the health resort tax is required to do so to a collector of payments, that is a person running a short-term accommodation business. The proof of paying the tax is a receipt from the revenue receipts book, which the collector is required to collect from the City Hall.