Quintana Roo Hoteliers Must Now Fund Tourism Infrastructure

New Contribution for Tourism Infrastructure

Chetumal, Quintana Roo — With the approval of a comprehensive package of fiscal and administrative reforms, the Quintana Roo State Congress established a new scheme that requires hoteliers and property owners in tourist zones to contribute directly to the maintenance and improvement of infrastructure supporting tourism activity. The measure is part of the creation of the Contribution for Improvements in Priority Zones of Sustainable Tourism Management, incorporated into the State Tax Law.

Legislators indicated that this contribution aims to guarantee sufficient resources for the maintenance of roadways, urban equipment, furniture, lighting services, security, green areas, and other essential components to ensure a quality experience for visitors to the state’s main tourist destinations. According to the approved bill, the lack of a specific financing mechanism caused increasing pressures on state public spending and limited medium and long-term planning.

Direct Impact on Hotel Sector

In this new scheme, those obligated to pay will be exclusively the owners or possessors of properties located within the Priority Zones of Sustainable Tourism Management where public works are executed. In practice, this provision directly impacts the hotel sector and tourism developments that benefit from infrastructure financed with state resources.

The Congress specified that the contribution is justified under a principle of equity, since those who receive a direct benefit from the execution of public works should contribute to their sustainability. The bill emphasizes that this model seeks to prevent urban deterioration, ensure the operational continuity of services, and improve the image of tourist destinations, particularly in high-traffic areas like Cancún’s Hotel Zone.

The reforms establish that, for the purposes of this contribution, properties will be understood to include urban, suburban, and rural lots, as well as apartments, homes, or commercial spaces that are part of a condominium located within priority zones. This expands the universe of taxpayers and provides greater legal certainty regarding the scope of the new tax.

Regulatory Framework Overhaul

Within the same legislative package, the State Congress decreed on Monday the repeal of the State and Municipal Regulatory Improvement Law, with the objective of aligning local legislation with the National Law to Eliminate Bureaucratic Procedures. The decision was approved with 22 votes in favor during the plenary session, marking a fundamental change in the institutional structure responsible for administrative simplification in the entity.

The approved bill contemplates reforms, additions, and repeals to various state laws. Among them are the Organic Law of the State Public Administration, the State Rights Law of Quintana Roo, the Economic Development and Competitiveness Law, the Human Settlements, Territorial Planning and Urban Development Law, the Mobility Law, the Real Estate Services Provision Law, the Organic Law of the Specialized Prosecutor’s Office for Combating Corruption, and the Law on the Sale and Consumption of Alcoholic Beverages.

With the repeal of the Regulatory Improvement Law, issued in October 2019 by the XV Legislature, the State and Municipal Regulatory Improvement Commission formally disappears. This body had as its main function promoting the simplification of procedures and reduction of administrative burdens for citizens and businesses, attributions that now align with a new model of administrative and fiscal management.

Fiscal Control Strengthening

In parallel, the Congress approved reforms to the State Fiscal Code, through which the state operating license was eliminated and the State Fiscal Obligations Certificate was created. This new document certifies compliance with fiscal obligations and reinforces the authority’s powers to verify information provided by taxpayers, including those operating in tourist zones.

The legislative bill maintains that the creation of the Contribution for Improvements in Priority Zones responds to a public policy aimed at strengthening the management of tourist destinations based on practices applied at national and international levels. The financing scheme is presented as direct, transparent, and proportional, with exclusive allocation to the improvement of infrastructure that immediately benefits tourism service providers.