Tourist tax

A tourist tax is a local tax levied by local government authorities on persons staying in the territory of a community for tourism purposes. Funds from this tax are directed to local budgets and can be used for the development of tourist infrastructure and services. Local councils independently make decisions on the introduction of the tax and its amount. The tourist tax is an important source of income for tourist centers and resort regions of Ukraine, in particular for the cities of Odesa, Lviv, and other popular destinations.