According to the Law on Accommodation Tax of the Republic of Montenegro, The Accommodation Tax in the city of Ulcinj is 0.70 Euro per day for adults;
12 To 18 years old have a 50% discount on that amount, whether children up to 12 years old do not pay the Accommodation Tax at all.
Tax is a sum paid by a person who is outside their place of residence and is accommodated in an accommodation facility in the Municipality of Ulcinj.
Accommodation facility is referred to a hotel, motel, private accommodation, camping, mountain lodges, rooms for rent and all other facilities that provide accommodation services.
Accommodation Tax is the same for foreign citizens as well.
The Accommodation Tax is charged by the Accommodation provider.
The Accommodation provider charges the Accommodation Tax along with the payment for the accommodation. If the accommodation provider does not pay the Tax, the guest should pay the Tax at his/her own expense.
A fine of ten to one hundred times the minimum wage in Montenegro shall be imposed on legal persons and entrepreneurs that provide accommodation, if:
- They do not pay the Accommodation Tax,
- In a payment slip given to the guest, it is not written the amount of the Accommodation Tax paid,
- The accommodation provider does not record the guests in the guest book,
- They fail to show the report to the Tax authority on the number of users of services and the amount of Accommodation Tax charged,
- The Accommodation Tax is not paid within the prescribed period