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For anyone looking to run a bed and breakfast (or already running one) there is an excellent article in this month's "Cose di Case" magazine (August). It goes through on a region by region basis the various requirements (ie maximum stay, maximum number of rooms, minimum room size etc) and the various taxes payable, fines for non compliance of regulations etc. (which is now becoming a more serious issue). The article is obviously written in �������� and only three pages long but in my opinion gives a very comprehensive guide to the subject. I'm not sure if you can access the article online. However, most paper shops in Italy stock the magazine and the publishers will post back issues to the UK.