Nach § 2 der Satzung zur Erhebung e

Nach § 2 der Satzung zur Erhebung einer Beherbergungssteuer der Bundesstadt Bonn unterliegt der Aufwand für die Möglichkeit einer entgeltlichen Beherbergung in der Bundesstadt Bonn der Beherbergungssteuer.
Beherbergungen sind dann von der Besteuerung ausgenommen, wenn sie beruflich zwingend erforderlich sind. Dies ist unter anderem der Fall, wenn ohne die entgeltliche Beherbergung die Gewerbeausübung oder freiberufliche Tätigkeit nicht möglich ist und deshalb Einkommen nicht erwirtschaftet werden könnte.
Das Kassen- und Steueramt der Bundesstadt Bonn ist nach den Vorschriften der Satzung und der Abgabenordnung berechtigt, Nachweise zu allen Angaben zu verlangen.

ผลลัพธ์ (อังกฤษ) 1:

Pursuant to article 2 of the Statute to impose a lodging tax of the federal city of Bonn, the overhead for the possibility of a paid accommodation in the federal city of Bonn of accommodation tax is subject to. Accommodations are exempt from taxation, if they're professionally required. This is including the case when the exercise of commercial or freelance work is not possible without the paid accommodation and therefore income could not be generated. The cash and tax office of the federal city of Bonn is entitled to request evidence to all information satisfies the requirements of the Statute and of the tax code.

ผลลัพธ์ (อังกฤษ) 2:

According to § 2 of the Articles of Association to bring an accommodation tax of Bonn the expenditure for the possibility of paid accommodation is subject to the accommodation tax in the city of Bonn.
accommodations are then exempt from tax if they are absolutely necessary professionally. This is among others the case when without the paid accommodation operating a trade or freelance work is not possible and therefore income could not be generated.
The cash and tax office in the city of Bonn is entitled under the provisions of the Articles of Association and of the Tax Code, the evidence at all to demand information.

ผลลัพธ์ (อังกฤษ) 3:

According to Article 2 of the Statutes for the collection of the Federal City of Bonn Beherbergungssteuer subject to payment of the costs for the possibility of accommodation in the city of Bonn The Beherbergungssteuer.
Accommodation and lodging are then exempted from taxation, are absolutely necessary if you're doing business. This is the case in particular,If the fee without accommodation or pursue a trade is firmly upheld the freelance work is not possible and therefore not income could be achieved.
The cash and tax deductible receipts of the Federal City of Bonn is according to the rules of the Statute and of the German Fiscal Code shall be entitled to all of the information, to require evidence.