Sustainable Tourism Law

836 SUSTAINABLE TOURISM LAW tourism. The fund resources will come entirely from collecting the Tax on tourism stays and will be used to finance projects approved by the Government Council, as proposed by the Commission to drive sustainable tourism. Those projects will then be implemented and charged against the fund.The Commission is therefore responsible for deciding which projects will be implemented and financed by the fund supporting sustainable tourism. It must also draft an annual plan for driving sustainable tourism which will set annual priority targets based on geographical equilibrium criteria. The Commission is formed by a combination of island, local, and autonomous regional administrations and by economic and social agents, as well as environmental institutions, and will not therefore be a Commission comprising only public entities, but rather the private sector is also ensured representation at the Commission level. Projects seeking to be implemented and charged against the fund must have intended aims such as protection, preservation, modernisation and recovery of the natural, rural, agrarian and marine environments; promotion of tourism spread over the seasons; creation and activation of low season tourism products and, in general, the promotion of sustainable and low season tourism; the recovery and rehabilitation of historic heritage; driving scientific research, implementation and technological innovation projects that will help to diversify the economy; the fight against climate change and tourism related projects in general; improving training and quality of employment; and promoting low- season employment levels. Among these, priority will be given to projects that stand out for their environmental content. Projects approved by the Commission will therefore be put into practice, financed by revenue collected from the Tax on tourism stays. This tax has been designed to ensure that actual individual tax payers carry the tax burden. It identifies these tax payers as natural persons staying in hotels, other accommodation establishments, tourism residential properties and enjoying cruises with stops at Balearic Island ports. The range of establishments where tourists stay, and which are subject to this tax is extremely broad and includes daytime stays or fractional stays in hotel establishments. The term hotel establishments here is deemed to refer to hotels, city hotels and apartment hotels, as well as inland tourism establishments; tourism apartments; various categories of rural tourism: rural and agro-tourism hotels; shelters and refuges; guest houses; establishments exploited by residential tourism companies (other than residential home units); hostels; residential hostel; boarding houses; inns; guest houses; tourism camps and camp sites;