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Motivation: The subject of interest presented in this study is the problem of spa fee and the resulting municipal revenues. In accordance with the international and constitutional standard of financial adequacy, including this fee in the revenue catalogue of only some municipalities should result from their specificity, i.e. generating additional budgetary expenditure not incurred by other municipalities. Aim: The purpose of this paper is to address the systemic differences of spa municipalities, and primarily the additional tasks imposed on them, as well as to analyse and assess the importance of spa fee in the financial management of municipalities. Based on the analysis of this fee legal structure, and in particular its subject, an attempt was made to indicate the factors influencing its fiscal efficiency and significance. Results: The fiscal efficiency of the discussed fee, as compared to other revenue categories, and its importance in the municipal financing structure are small (approx. 0.028% of the total municipal revenues and 1.47% of the total revenues generated by spa municipalities). The main factor influencing the amount of revenues from the fee and its share in the revenue structure is related to tourist activity in the municipality, mainly referring to a therapeutic treatment of natural persons. In the municipalities characterized by high tourist traffic, which results in an extensive accommodation offer corresponding to the demand, the importance of the fee in terms of financing is at a significant level, reaching even 7,1% of total revenues in the entire analysed period, i.e. 2017-2022 and over 8.8% in 2017. The occurrence of such cases is an argument proving the significant revenue potential of the fee. Increasing its use, in addition to developing both therapeutic and accommodation infrastructure in a municipality also requires taking action aimed at ensuring better efficiency of the spa fee collection. [ABSTRACT FROM AUTHOR]

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