Oiseau50.eps
Baie de Somme
La taxe de séjour 
Un outil de financement du développement tou
Is the use of the resort tax well understood now?
This tax has
formentete.eps
The objective of the inventory study recently completed, within
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Seaside holiday resort heritage in the Somme Estuary (1840-1960
Mers-les-Bains
Aménagements
 Page 5
carrérubrique_2005.eps
management of the tax
Some reference points 
• The contractual
Repères…
Oiseau50.eps
resort tax and open air accommodation

Its origin 
The resort t
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Laurent Pruvot
President of the Somme Departmental Syndicate fo
Le mot de…
Oiseau50.eps
En savoir +
Oiseau50.eps
What is a seaside resort?

In the 19th Century, it was “a place