Operator of a Sleeping-Accommodation Establishment
The operator of a sleeping-accommodation establishment is generally the person who is responsible for the administration and upkeep of one or more accommodation units and who takes care of renting the units, advertising, routine repairs and other such tasks. The operator can be the owner or a person to whom these tasks have been entrusted.
You are considered to be the operator of a sleeping-accommodation establishment if you rent out one or more accommodation units and you meet the following conditions:
- The availability of your accommodation units is made public (for example, it is advertised online, in a newspaper or on your property).
- You receive payment as consideration for the rental of a unit.
- You offer one or more units for rent for a period not exceeding 31 days (for example, a stay of one night, a week or a weekend).
- You offer one or more units for rent to tourists (people who take a leisure or business trip, or a trip to carry out remunerated work, of not less than one night nor more than one year outside the municipality where their place of residence is located and who use private or commercial accommodation services).
- You offer units for rent on a regular basis within the same calendar year.
We consider a unit to be offered for rent on a regular basis if the rental offer is:
- habitual (continuous or frequent);
- recurrent (repetitive);
- constant (permanent or stable).
We also consider an accommodation unit to be offered for rent on a regular basis in the same calendar year if the following two conditions are met (regardless of whether the above conditions are met):
- The accommodation unit is offered for rent through a digital accommodation platform.
- The digital platform is operated by a person registered for the tax on lodging.