Pursuant to resolution No. 131 of 08.01.2014, Viterbo city Council has introduced a tourist tax with effect from January 1 2015. The tourist tax is payable by persons not resident in the town of Viterbo, staying in accommodation facilities located in the municipality. The tax is applied per person and per night up to a maximum of 3 nights.

Are exempted from payment of tax:

a) children under the age of sixteen
b) people who care for patients admitted to public or private health facilities located in the territory of the province, up to 2 people per patient
c) patients who make day-hospital care at public or private health facilities located in the territory of the province, and carers, up to 1 person per patient
d) students enrolled at the University of Tuscia
e) people with physical, sensory and cognitive disabilities
f) a bus driver and a tourist guide of groups with at least 20 participants.

The tourist tax is reduced by 50% for groups with at least 20 participants, with a bus driver and a tourist guide.