Vienna, Austria: Employer tax to finance metro

Every business with at least one employee in Vienna is obliged to pay a “metro tax” (Dienstgeberabgabe). The tax serves as a financial supporting action for the operation and extension of the city’s metro network. It amounts to 2 € per employee and week, with exemptions granted for certain groups such as elder, handicapped, or part time employees. In 2016, Vienna collected nearly 67 mio €. The tax had been introduced in 1970 in preparation of the planning, construction and implementation of the metro network. Today, revenues also run into the co-fund annual public transport tickets (=1€ per day). Referance: https://www.eltis.org/sites/default/files/sump_guidelines_2019_interactive_document_1.pdf /Page: 132