Official Kurtaxe applies to non-residents staying overnight in Bad Elster. Standard adult rate: EUR 2.20 per person per stay day in Kurzone I (the city of Bad Elster excluding Mühlhausen and Sohl); EUR 1.10 in Kurzone II (Mühlhausen and Sohl). The arrival and departure days count as one day, and charges are assessed for no more than 42 days per calendar year, including multiple stays. A yearly flat-rate option is EUR 80.00. The official visitor-information page confirms the same rates and says the tax is paid to the accommodation provider.
Exempt: residents whose main home is in the spa district; people staying exclusively for non-spa/non-recreation purposes, including temporary work, attending an educational institution or vocational training, using an allotment garden exclusively, or visiting relatives without payment; day visitors using individual spa/recreation facilities only without a spa purpose; ill people unable to leave their accommodation, with a medical certificate; and accompanying persons of disabled people whose official disability card requires permanent assistance. Children under 14 are exempt. Reduced rates apply to people with a severe disability (degree of disability at least 50%), young people aged 14 to under 18, pupils and students aged 18 to under 27, and medically certified necessary accompanying persons not already exempt. Eligibility must be demonstrated; hardship reductions or waivers may be available.
No separate short-term-rental registration-number, Wohnraumschutz, or Zweckentfremdungsverbot rule was identified in the official visitor-tax sources. For any paid accommodation—including holiday apartments, rooms, houses, camping sites and other lodging—the host must collect the Kurtaxe for the Sächsische Staatsbäder GmbH, obtain the guest information needed for assessment, report each taxable guest in writing by the first working day after arrival, keep a register containing name/address, arrival, expected departure, exemptions and reductions, provide information and the register on request, remit the collected monthly tax by the 10th of the following month, and is liable for complete and correct collection.