Fight in the courts or not, Balearic hoteliers will have to provide their first balance of tourist tax payments in August. The Balearic government remains adamant that the tax will be introduced on May 1 and the first of four quarterly balance of payments will be expected in early August. Hoteliers will also be obliged to provide an annual balance at the end of each year. Joan Buades, the lawyer acting on behalf of the Balearic hotel sector which is opposed to the tax and trying to block its introduction, said yesterday that the timing of the tax's introduction is only going to add to the severity of the hoteliers' problems. But the Balearic government still shows no signs of backing down over the controversial levy.

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