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Marco
commented
The same mechanic exists in Italy, and it's not a niche case.
In Arezzo the tourist tax depends on the room rate: 1.50 € up to 40 €, 3.00 € between 40 and 400, 5.00 € above. Assisi uses three bands too, but different ones — 3.00 € up to 69.99, 4.00 € up to 109.99, 6.00 € above. Bologna runs four bands starting at 4.00 € and topping out at 7.00 €.
I read Italian municipal acts one by one, and this form recurs in several of them, each with its own thresholds. None of it is derivable from the booking data: it's written in the municipal resolution.
Adding the case to give the request some weight. Happy to share the Italian band structures with the act cited, if that helps the product team scope it.
In Italy that threshold isn't a setting — it changes from one municipality to the next.
Three years old in Numana. Twelve in Naples. Fourteen in many. Eighteen in Bergamo, Milan and Piacenza. And there are municipalities where the exemption doesn't exist at all: a newborn pays.
Venice adds a 50% reduction between 10 and 16 — that teenager is neither exempt nor charged in full.
I'm writing this because "under 14" looks like a parameter and is actually a per-municipality rule. I read them on the acts, and I haven't found two that match.