A “sleeping-accommodation establishment” is an establishment in which at least one accommodation unit meets the following conditions:

• it is offered for rent to tourists, in return for payment, for a period not exceeding 31 days, on a regular basis in the same calendar year; and
• its availability is made public.

Accommodation units rented through a digital accommodation platform are considered to be offered for rent on a regular basis in the same calendar year.

The establishments subject to the tax on lodging are:

• principal residence establishments (establishments that offer, following a single reservation, accommodation in the operator's principal residence for a single person or a single group of related persons at a time that does not include any meals served on the premises);
• general tourist accommodation establishments (establishments other than principal residence establishments and youth tourist accommodation establishments that offer accommodation in the form of one or more types of accommodation units, such as hotels, motels, outfitters, bed and breakfasts and tourist homes [cottages, houses or furnished apartments, including those where the operator is the lessee]).