Topic of scientific article resort fee in Krasnodar region, on the example of Sochi

July 16, 2018 was the starting point for the collection of a resort fee in the Krasnodar Territory. Budgetary allocations from the resort fee will be directed to support the design, construction, reconstruction, maintenance, improvement and repair of resort infrastructure facilities in the territory of the experiment. The article identifies key problems in the development of the experiment on resort collection and the regulation of accommodation facilities to include in the register of resort collection operators.