The dataset contains the number of taxable persons (payers) of the tourist tax and the number of exempt persons per year from 2014.
The persons identified by Article 3 of the REGULATION OF THE COMMUNAL IMPOSE OF STAY IN THE MILAN CITY must pay the tourist tax. The subjects identified by Article 5 of the REGULATION OF THE COMMUNAL IMPOSATION OF STAY IN THE CITY OF MILANO are exempt from the tourist tax.
The Regulation can be consulted at the following address: http://www.comune.milano.it/wps/portal/ist/it/amministrazione/statuto/Regolamenti/GI/ImpostaComunaleDiSoggiorno
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