Facts
The municipality of Leukerbad enacted a new tourist tax regulation on December 17, 2015, which provides for an annual flat rate for holiday properties. The flat rate is levied per object and graduated according to its size. The applicants, owners of holiday properties in Leukerbad, requested the repeal of Art. 5 para. 1 lit. b and Art. 6 of the regulation.
The Federal Supreme Court must examine whether the disputed provisions are compatible with higher law. The applicants argue, among other things, that the average occupancy of 60 nights is arbitrary and that the tourist tax is not cost-covering.
Considerations
The Federal Supreme Court examines the constitutionality of the average occupancy of 60 nights. It finds that the municipality of Leukerbad has not sufficiently justified the average occupancy. The municipality assumed that the average frequency of rented apartments could be used as a whole, but this has not been proven.
The Federal Supreme Court concludes that the average occupancy of 60 nights is not proven and that the basis of assessment must be based on objective criteria. It repeals Art. 6 para. 2 of the regulation, insofar as it provides for an average…