The payer of the residence tax is obliged to keep a record book for each establishment or place where he provides a paid stay. A residence tax payer who, as the organiser of a cultural or sporting event, provides a paid stay to participants in that event may, if the conditions laid down by law are met, fulfil the registration obligation in a simplified manner.

The taxpayer or payer of local taxes is obliged to submit a report to the tax administrator within the time limit set by the general binding decree, unless the municipality excludes this obligation in the general binding decree. In the declaration, the taxable person shall provide identification data, the numbers of all his/her accounts with payment service providers (including foreign ones) and the data relevant for the assessment of the tax. If there is a change in the information provided in the declaration, the taxpayer or payer must notify the change within 15 days of the date on which it occurred, unless the municipality sets a longer deadline in a general binding decree.