Bad Homburg levies a statutory visitor tax (Kurbeitrag), not a percentage-based hotel/occupancy tax. The adult rate is €3.50 per person per stay day in the defined Kurbezirk and €3.20 in the rest of the municipal area (Außenbezirk). Arrival and departure together count as one day. The charge is collected for up to eight weeks within a calendar year; it becomes payable on the final day of the stay. The €3.50 figure is the standard adult rate in the Kurbezirk.
Exempt: guests accommodated free of charge in a Bad Homburg resident’s household, patients of Bad Homburg hospitals, children until completion of age 17, youth-hostel guests, and visitors participating in town-twinning programmes. A 50% reduction applies to severely disabled persons, blind persons and persons with physical disabilities with at least 50% reduction in earning capacity; income-free public nursing-care personnel whose stay is paid by a motherhouse or religious order; and permanently necessary accompanying persons of severely disabled, physically disabled, blind or ill persons where the need for permanent accompaniment is certified by an official medical certificate. Additional special agreements may be made in cases of justified operational interest or social hardship.
The official Kurbeitrag statute applies to anyone who accommodates non-local persons for payment, including short-term accommodation. The host must register and deregister every accommodated non-local guest, irrespective of whether that guest owes the tax, by the end of the day following arrival or departure. Registration uses the city-prescribed paper form, or an electronic procedure if provided; the guest supplies name, nationality, address, number of accompanying travellers, arrival and expected departure dates, and evidence for any exemption or reduction. The host must transmit complete forms to the Kur- und Kongreß-GmbH by the 10th of the following month, retain forms where federal registration law requires it, display or make the statute accessible to guests, collect the Kurbeitrag, issue the non-transferable Kurkarte, and remit the tax. The cited official materials do not state a separate short-term-rental registration-number, Wohnraumschutz or Zweckentfremdungsverbot requirement.