During 2012, the President of the Republic, using what is popularly known as the Enabling Law, approved a Decree with the rank, value and force of the Organic Tourism Law (LOTUR, 2012).
In said instrument some principles of its predecessor were maintained, since it continues to be conceived as a competence of the National Power, being one of the so-called concurrent ones for the state and municipal spheres; This is evidenced by the indication of the duty to support under the principles of coordination, inter-institutional information and cooperation. In this regard, the Organic Law of Public Administration (2008) must be consulted, as well as the Constitution of the Bolivarian Republic of Venezuela (1999).
It establishes as a governing body the National Executive, through an organ of the Ministry of Popular Power for Tourism, and an executing agency: National Tourism Institute (INATUR).
It is important to highlight that it gives a character of public order to the tourist activity, as well as fully declares the national territory as potentially touristic for its natural, social, physical, environmental and cultural attributes.
A National Tourism System is created, which is defined as the set of sectors, institutions and people that contribute to the development of tourism activity. It includes municipalities and their entities under the guidelines of the governing body; tourism service providers; tourists; educational institutions in this area; organized communities and other forms of participation with tourist significance, guaranteeing a preferential right to indigenous women due to their special condition in their habitat.
From the tax perspective, a National Tax Contribution is established, whose active subject is INATUR, taxing the performance of tourist activities as a taxable event, for tourism service providers, for which the municipality is prohibited from exercising tax burdens beyond own subjects: tax on economic activities, vehicles, urban properties, among others, provided for by its ordinances and other laws assigned to it at the local level.
LOTUR indicates for the municipalities that carry out tourist activities that their planning in this area, which also includes the Organic Law of the Municipal Public Power (LOPPM, 2010), is in accordance with that of the national level.
On the other hand, as competences in local matters, assign the following:
- Formulate tourism projects in accordance with the guidelines of the Governing Body. Execute in a harmonious way the plans of territorial organization, within the scope of its competences, in accordance with the existing tourist space and with the National Strategic Tourism Plan. Support, advise and accompany the tourist initiatives of organized communities, communal councils and other forms of popular participation, for tourism development. Prepare, compile and keep updated the statistics of tourism supply and demand in their territory, for tourism planning, with the cooperation of organized communities, communal councils, in accordance with the general guidelines dictated by the Governing Body, as well as allocate financial resources for this purpose.publish the inventory of the tourist heritage of the tourist service providers and the municipal catalog. Send the Governing Body all the tourist information related to the municipality, as well as any that is required. Guarantee the personal and property safety of tourists. or tourist users, in coordination with the citizen security bodies. Encourage and promote, in coordination with public bodies and entities, private institutions, organized communities, communal councils and other forms of popular participation, activities aimed at the development of tourism. updated and in good condition the local signaling systems, with emphasis on tourist, historical, cultural or natural sites. Promote the creation of municipal financing funds for tourism projects.Any other activity that the Governing Body requires in accordance with tourist legislation.
It should be noted that the national legislator in the Decree with the rank, value and strength of the Organic Tourism Law (LOTUR, 2012) emphasized regarding the participation of organized communities, such as associations, community councils, among others.
In this regard, LOTUR has included public policies that have been called Social Tourism and Tourism as a Community Activity. They seek to provide access to the right to recreation, rest and free use through tourism, on the one hand, and proper management of natural and cultural heritage through organized forms of participation where the municipality can carry out multiple tasks with the called Management Means provided by the Organic Law of the Municipal Public Power (LOPPM, 2010), either by concessions, self-management, co-management, municipal companies, among others.
In the same sense, municipal public services play a fundamental role in relation to tourist activity, since competences such as urban and residential cleaning, aqueducts, police and circulation, gas, urban roads, local transport, among others, make possible the presence of visitors.
The local planning team must take into account various aspects to make the realization of the tourist activity a reality, where the ordinances must be adapted to the legal and social reality, taking into account elements that attract private investment, giving it the respective legal certainty to these capitals, since they will make it possible to improve the quality of life in the communities.
This interaction with the local tax area tends - not only the collection aspect - but also tends towards an increase in the number and type of taxpayers who install their businesses and industries in the jurisdiction, as well as the rentier branches: Economic Activities, Real Estate Urban, Vehicles, Advertising and Commercial Propaganda, Alcoholic Species, Public Shows, Capital Gains Contributions for Changes in Use or Intensity of land use and Improvements.
Urban planning is experiencing growth for which related activities such as the cadastre, urban control, decoration and maintenance of squares, parks, gardens, avenues, among others, must be prepared.
The tourist activity allows the municipal chronicler to carry out his work because it is up to him to collect, document, preserve and defend the traditions, customs and social habits of his community. The collective memory, the roots that give us identity, the dances, the rhythms, the poetry, the novel. Of facts that last in space and time without losing validity; strengthens the sense of belonging and roots.
This exchange with foreign knowledge and experiences allows him to improve the criteria and technical opinions regarding what should be done in favor of the conservation and maintenance of assets of cultural, educational or historical interest; environment, planning, territorial and local planning.
For the budgetary field - the tourist activity - it opens the door for the elaboration of the different instruments for the estimation and other phases or stages related to the income and expenses that the municipality must have to execute its powers.
Tourism is one of the sources for entrepreneurship because it generates planning and promotion of economic and social development; The municipality has been an ally in the support, since it aims to stimulate, help and protect private companies whose tasks are favorable to the general interest. There are many times in which individuals go to the local entity in search of incentives for their own activities, not only to start the tour or continue it; hence, the enterprise, located or not in small or medium-sized companies.
It is frequent to find events, such as fairs or markets, where entrepreneurship or others are made permanent, showing the talent and ability of those who only want to earn their daily livelihood by reaching out to the community. It generates work and professional experience or serves as a means to meet academic objectives.
A country where the public and private sectors go hand in hand harmoniously with clear rules; that is synonymous with development and progress, guaranteeing prosperity to its citizens.
In short, there are many contributions and benefits that the tourist activity can leave in favor of the municipality with managerial management.
