This Act establishes the legal framework for tourism promotion in the Canton of Appenzell Innerrhoden, aiming to support the preservation and balanced development of tourism while taking into consideration environmental resources, local communities and broader territorial development objectives. It creates a tourism promotion fund financed through cantonal contributions, tourist taxes, tourism promotion levies on tourism-related businesses and voluntary contributions, and regulates the allocation of funds to tourism organisations, events and development projects. The Act sets out rules concerning the collection, assessment and enforcement of tourist taxes and levies, including reporting obligations, liability provisions, exemptions and penalties for non-compliance.
Switzerland · 2019-04-28