What is the Tourist Tax and who should pay it?

This tax was established by the catalan government  in November 2012, is levied on the overnight clients over 17 years old in any tourist establishment like, hotels, campsites, cruises, tourist accommodation , etc. .. in Catalonia. In our case, this fee is 1,00 EUR per night and per person (VAT included), to be paid on arrival day in cash, with a maximum of 7 nights per stay. The collection of this tax, is not for us, as we give it to the Public Administration.