La tassazione delle città d’arte ed il contributo di accesso alla città di Venezia

The financial needs of art cities are partially satisfied by the tourist tax: this tax, however, has a limit, consisting in the inability to apply to so-called hiker tourists, i.e. those who do not stay overnight in the city. In order to overcome this limit, the lawmaker – inspired by the contribution introduced to access the smaller islands – has, for the first time, authorised the sole city of Venice to establish, in addition to the tourist tax, also an access fee, which must be paid by hiker tourists that will enter the city through commercial carriers. Such a tax, however, presents serious criticalities from both a regulatory and operational point of view, which would arise even more clearly so if these access fees would also be extended to other art cities.