The Italian government recently approved an accommodation tax, which was gradually implemented throughout the country during 2011. Unfortunately, we have no control over this legal requirement. One of the rules about this relatively new tax is that it must be paid in cash by guests directly to the hotel. The full rate is between 1 and 6 euros per person per night and varies according to the time of year (high season/low season, location, type, and classification of the accommodation facility—5-star accommodation requires a higher rate of tax per person per night).