Based on generally binding regulation of city Košice no. 104 on the tax for accommodation, which was approved by resolution of Municipal Corporation in Košice no. 569/2008, was the tax for accommodation established in amount of 1.50 €.
According to § 7, from tax for accommodation are exempt:
a) the holders of card of severe disability and severe disability / S (severely disabled and severely disabled with a guide) and their guides
b) a person under 18 years of age and persons older than 70 years,
c) a person who is a student under 26 years of age if it is continuously preparing for a future career in the form of full-time study,
d) a person in long-term accommodation in facility, in which it is temporarily accommodated for payment for period longer than one month.