The following are exempt from paying tourist tax

a) minors up to the age of 12 years;
b) volunteers who offer their services in the municipal territory for environmental and humanitarian emergencies
humanitarian emergencies;
c) personnel belonging to the state and local police forces, to other armed forces, to the national fire brigade and to the Civil Defence, who are staying for service requirements;
d) coach drivers and tour leaders providing assistance to groups organised by travel and tourism agencies for every 25 participants;
e) the staff employed by the manager of the accommodation facility who work there;
f) disabled persons with 100% disability with appropriate certification and their companion
(one person per disabled person).

The application of the exemption is subject to the interested parties submitting the following documentation to the accommodation provider:

- A photocopy of a valid identity document on both sides. In the case of disabled persons, a copy of the document of both the disabled person and the accompanying person must be presented. 
- Certification attesting to 100% disability or other documentation to identify one of the other categories that may apply for exemption. 

For further information: TOURIST TAX-COMUNE DI COMACCHIO