Puerto Vallarta, Jalisco – In its latest ordinary session, Puerto Vallarta’s City Council approved the ruling issuing the Regulations for the Payment of the foreign tourist tax. Fourteen councilors voted in favor, and Councilor Micaela Vázquez abstained. This regulatory step implements Article 80 Bis of the Municipal Revenue Law and makes the tax a voluntary contribution for non-resident visitors.
The opinion stems from the Permanent Commission on Constitutional Issues and Regulations, working alongside the commissions on National and International Promotion of the Tourist Destination and on Tourist Services and Visitor Attention. Mayor Luis Ernesto Munguía González then submitted the ruling to a full vote, noting the goal is to create a clear instrument for managing and applying the contribution. The overall approval passed with 13 votes in favor, zero against, and one abstention by Councilor Vázquez.
Foreign tourist tax
To avoid the high costs of creating a trust, councilors opted to form a committee to oversee collection and fund management. Initially, this body will include seven representatives from municipal government and three from the private sector. During specific deliberations, Councilwoman Magdalena Urbina proposed expanding the Board of Directors of the trust to add seats for Coparmex, Canaco, and Canirac. She cited a letter from these business chambers to justify the change.
Councilors Víctor Bernal Vargas and Melissa Madero argued that adding private representatives for its own sake would dilute effectiveness. They highlighted that the Business Coordinating Council—encompassing Coparmex and the chambers—already held a seat. When the proposed modification went to a vote, it carried with 13 in favor and two against, cast by Vázquez and Madero.
Committee composition
The committee will consist of:
- The chairs of the commissions on National and International Promotion of the Tourist Destination; Tourist Services and Visitor Attention; Promotion of a Healthy Environment, Climate Action and Animal Protection; and Promotion of Entertainment, Leisure, and Culture.
- Municipal officials: the Treasurer and the head of Economic Promotion and Tourism.
- Private-sector and social representatives: one member each from the Historic Center Citizens’ Council, the Hotel and Motel Association, the Business Coordinating Council, and individual seats for Canirac, Canaco, and Coparmex.
This body will monitor the collection and distribution of the foreign tourist fee, ensuring funds support promotional, cultural, and service-oriented projects that enhance Puerto Vallarta’s appeal. Council leaders say the measure will bolster local tourism infrastructure while maintaining transparency in fund management.