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The tourism tax stamps of Switzerland are a complicated subject. They deal with the stamps related to the short-term, visitor-accommodation tourism taxes (kurtaxe, taxe de séjour), and relate to somewhat confusing laws. The tax is sometimes called 'taxe de sport' (sport tax), 'taxe d’hébérgement' (housing tax), 'taxe de tourisme' (tourism tax), 'kurort' or 'taxe de cure' (medical cure tax, such as at a health spa). Historically, the latter term comes from the fact that the first taxes of this kind were begun for health resorts. In German, the term 'Kurtaxe' is used (a word that is also sometimes used in the French-speaking part of Switzerland), 'Gasttaxe' (guest tax) and 'Beherbergungstaxe' (lodging tax). The German 'Verkehrsverein' (tourism association), and French 'Société de développement' are often seen and indicate the association facilitating the tax. Another common term seen on these stamps is Kurverein. This is the administrative authority over one or more health resorts.The tourism tax is a public contribution that the guest of a resort or region must pay to help finance the expenses for improving the conditions of their stay
