Facts
The appellant, the owner of a holiday home in the Canton of Obwalden, filed a complaint against the imposition of a tourism levy by Obwalden Tourismus OT AG. The lower instances had dismissed the complaint.
The appellant claimed that the tourism levy was unconstitutional, as it was only levied on owners or long-term tenants of holiday apartments, and not on the general public or day visitors. Furthermore, it was unequal that persons with a domicile in the Canton of Obwalden were exempt from the levy.
Considerations
The Federal Court qualified the tourism levy as a cost allocation tax, which is generally permissible. The restriction of the levy obligation to holiday home owners without a domicile in the canton was considered justified, as the facilities are primarily created for tourists.
However, the exemption of persons with a domicile in the canton violates the principle of equality, as they can also use the tourist facilities to the…