The Law on Amendments to the Law on Tourism (Official Gazette of the KS, No. 19/16) was published in the Official Gazette of KS, No. 31/17, which introduced the obligation to pay membership fees to the Tourist Board.
Membership to the Tourist Board shall be paid by the obligatory and voluntary members of the Tourist Board referred to in Article 63, paragraphs (2) and (8) of this Law.
It should be noted that Article 63 of the Law stipulates that obligatory members of the Tourist Board are all legal and natural persons who have their headquarters or any organizational part in the Canton and who generate income by providing catering or other tourist services or perform directly related tourism activities.
Depending on the legal status, payers pay the membership fee at the following percentages:
legal entity 0.05%
natural person 0.025%.
The basis for calculating the membership fee for a legal entity is the total income generated in the activities determined in terms of Article 63 paragraph (3) of this Law.
Legal and natural persons pay the membership fee to the Tourist Board.
Legal and natural persons pay the advance payment of the membership fee up to the 15th of the month for the previous month into the deposit account of the Sarajevo Canton. A taxpayer whose annual membership fee exceeds 300 KM in relation to the amount of the calculated membership fee from the previous year, pay an advance on a monthly basis, and a taxpayer who pays an annual membership fee of less than 300 KM is obliged to pay the membership fee on a quarterly basis.
In addition to the proof of payment of the membership fee, taxpayers are obliged to submit to the Tourist Board a membership fee calculation form, which clearly shows in which municipality the taxpayer has his / her headquarters / residence, or in which he / she has been issued a license for performing activities. The appearance and content of this form shall be prescribed by the Minister.
Fines were also prescribed in the event that the legal entity fails to pay the membership fee in the amount of KM 700 to KM 7,000 within the prescribed period, and for the responsible person in the legal entity in the amount of KM 200 to KM 2,000. A fine of 100 to 1,000 KM shall be imposed on the natural person if he fails to pay the membership fee within the prescribed period.
Also, this Law amended Article 82 of the Law, in that the funds from the paid residence tax and daily residence tax are paid by the service provider or payer of the daily residence tax into the deposit account of the Sarajevo Canton instead of the account of the Tourist Board.