Tourist tax

Tourist tax (also city tax or occupancy tax) is a local tax on overnight stays. Depending on the country it is charged per person per night, as a percentage of the rate, or as a flat fee, and the money goes to the municipality or tourism authority.

Who collects it varies. Some OTAs collect and remit it for you in certain cities, while elsewhere the responsibility is entirely yours, including registering, reporting guest numbers and paying on time. Keep it visible in your pricing so guests are not surprised at check-in, and lean on your PMS records for the reporting, since the booking data is already there.