Bad Kissingen is a Bavarian state spa (Staatsbad), and the Kurtaxe applies to guests who stay in accommodation without having their residence or permanent stay there. The standard rate is €4.00 per person per day/night. Reduced rates are €2.00 for conference/seminar guests and travelers staying solely for work, and €3.50 for severely disabled guests with a degree of disability of at least 50%. The tax is calculated by stay days, with the departure day covered by the arrival day; the state regulation limits the charge to 42 days per calendar year.
Exempt: children and young people up to and including age 17; companions of severely disabled persons who officially require constant assistance; apprentices in recognized occupations and interns under 25 for the duration of vocational training in the spa district; patients who cannot leave their accommodation while medically certified; and persons temporarily housed for protection from domestic violence, homelessness or natural disasters when the required confirmation is provided. Reduced rate: severely disabled guests with a disability degree of at least 50%; organized, occupationally required conference/seminar guests; and guests staying exclusively for work. The official Bad Kissingen tourism page also expressly confirms the child, companion, disability and locally trained apprentice rules.
Short-term accommodation is covered: the Kurtaxe regulation expressly includes accommodation providers, campsites and other areas used for temporary residential purposes. Hosts must collect complete guest data, issue or hand out the personal guest card, and transmit the data or submit the registration forms to the collecting entity no later than the third working day after arrival. Electronic transmission is mandatory for providers with more than nine beds, unless an exception is granted. Hosts must retain registration records and evidence supporting exemptions/reductions, collect the tax, and remit it no later than one day after departure (or at month-end if permitted). The official Bad Kissingen housing page states that using housing for short-term tourist accommodation for more than eight weeks per calendar year can constitute Zweckentfremdung; whether a local Zweckentfremdungssatzung applies and its exact content must be confirmed with the municipality. No local registration-number requirement was identified in the official pages reviewed.