As you may know, all persons that sleep over in the city and are not resident in Florence must pay a certain amount, that varies depending on the type of accommodation, to the City Council for each night they spend in the city, in a paid accommodation, for a maximum of seven nights. This is a cost (Tourist Tax) that must be paid by the guest, but it is the duty of the owner of the house, or company, to collect and pay this amount to the City.
This payment must be reported to the City and can be done using various methods like post or registered emails (PEC), but the simplest is by registering as an owner on the web site of the City Council Tourist Tax:
You will need to apply for credentials and a password, after which you will be able to access the web site and register your property or properties. Then, within the 15th of each month, you need to report on the website how many days and guests you had during the previous month and pay with a bank wire.
The interesting thing that not many owners know: the city council requires that every month there is a report of each property that has been registered, even if during that month you had no guest or rentals, in which case you will indicate a 0 (zero) for both number of guest and numbers of nights, and of course you wouldn’t pay anything, but still the system requires that for every month there is a report. This means that even if you have no guests, or if your guests have already paid for the first 7 nights, but continue to rent the apartment for some months longer, or you have a long term contract, untill the property is in the Tourist Tax database, you will need to do a monthly report.
If you do not make the report, there is a fine involved that varies from 150 to 500 euro for each month that a report hasn’t been filed, and they are now starting to check on this issue.
In case you use the AirB&B platform to rent your property, they take care of this directly charging the guest and paying the city council directly, but you will still need to submit a monthly report to the City Council, because they are starting to calculate the amount of the Garbage tax (TARI) of each house also based on the numbers of guests or rentals that the house has during the year.
You can find the full rules, and FAQ pages (unfortunately most of them in italian language) on how to use and pay the Tourist Tax here :