All Colombian citizens, regardless of the length of their stay, and all foreigners who stay in the country for at least 60 consecutive days, are required to pay a national sales tax (19%) on their accommodation during their stay. Foreign citizens with a tourist visa are exempt from paying this tax. If the person subject to tax and another person exempt from tax share the same room, the rate may be applied to the entire room. Reservations of more than 10 rooms will require a 50% deposit within 48 hours of booking. Otherwise the reservation will be canceled.