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Description: La taxe de promotion du tourisme est percue auprès des commercants qui bénéficient directement ou indirectement des retombées du tourisme. Cette taxe diffère selon le secteur géographique (A ou B) ou se trouve située l'entreprise assujettie (voir article 25 alinéa 2 lettre b de la loi sur le tourisme et les articles 12 et 26 du réglement d'application de la loi sur le tourisme).
Voir http://ge.ch/impots/taxe-sur-le-tourisme
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