PHILIPSBURG:--- Following the many comments and questions received from the public, the Tax Administration wishes to provide clarity on what the law states regarding Room Tax and to whom it applies.
Under Article 1 of the Logeergastenbelastingverordening (A.B. 2016, No. 14), the law establishes who is subject to Room Tax. The article states:
"Onder de naam “logeergastenbelasting” wordt een directe belasting geheven:
a. terzake van het houden van verblijf in hotels, logementen, pensions, appartementen, woningen of andere tot onderkomen geschikte gebouwen tegen vergoeding in welke vorm dan ook door personen die niet in de basisadministratie van Sint Maarten zijn opgenomen."
Based on this, Room Tax applies to persons who are not registered in Sint Maarten’s Civil Registry. Therefore, registered residents of Sint Maarten are exempt from paying Room Tax when staying at local accommodations, such as hotels, lodgings, apartments, and guesthouses, provided that valid proof of residency, such as a Sint Maarten ID card, is presented.
The Tax Administration encourages all to familiarize themselves with the provisions of the law to ensure it is applied correctly.
Through continued public education efforts, the Tax Administration remains committed to ensuring that residents and businesses have access to accurate information regarding their rights and responsibilities under Sint Maarten’s tax laws.