Bad Salzuflen levies a public-law Kurbeitrag, not a percentage-based hotel tax. The standard adult rate is EUR 4.00 per person per night in the high season (1 April–31 October) and EUR 3.70 in the low season (1 November–31 March). Children and qualifying reduced-rate persons have separate rates. The charge arises on arrival and the arrival and departure days count as one day, assessed according to the arrival date. Second-home owners or tenants pay an annual amount equivalent to six weeks of the low-season rate: EUR 155.40, or EUR 138.60 for qualifying severely disabled persons.
Exemptions include: persons under 14 who visit only accompanied by a parent or legal guardian and do not receive their own health treatment; persons unable because of physical or mental illness to use the spa facilities or attend events; people attending a local school, receiving vocational training or further education locally, or working locally; persons performing military or substitute service locally; necessary accompanying persons of severely disabled visitors, if the need for constant accompaniment is documented, they bear their own accommodation costs, and they receive no health treatment themselves; and house guests staying free of charge with a resident host. Reduced rates are EUR 3.60 in high season and EUR 3.30 in low season for persons with a degree of disability of at least 50% or with qualifying low income, with documentary proof. The city service page also lists EUR 2.00 for children up to and including age 14; the statute phrases the exemption/rate category as before completion of age 14. Local patients whose social-insurance, pension-insurance or other commissioning body pays the full contribution may receive a reduction by agreement.
The official Kurbeitrag rules cover paid short-term accommodation and accommodation in the host's own lodging, including vehicles and tents. Any person who accommodates guests for payment or provides accommodation must, immediately on arrival, collect and electronically transmit the required guest data; issue each liable guest a personal guest card immediately; collect the Kurbeitrag and remit it to the city after invoicing; notify the city immediately if a guest refuses to pay; and provide booking records and information for checks on request. Required data include name, address, stay period, date of birth and guest type (for example, severely disabled with ID number or business with company name). The cited official Kurbeitrag materials do not specify a separate short-term-rental registration number, Wohnraumschutz registration or Zweckentfremdungsverbot.