Bad Sassendorf levies a Kurbeitrag (visitor tax), including statutory VAT, of €3.40 per person per stay day/night. The charge begins on arrival and ends on departure; arrival and departure together count as one day. It is collected for a maximum of 42 stay days. After 42 days, a one-year permanent spa card is issued retroactively. Second-home owners pay €20 per person per year for a one-year spa card. The statute also specifies a reduced rate of €2.38 per day for guests staying because of Anschlussheilbehandlung (AHB, follow-up rehabilitation treatment), unless the bed-bound exemption applies. No percentage-based occupancy tax is stated.
Exempt, subject to proof: children until their 14th birthday; family visitors staying free in a resident's household; non-residents staying solely for work, vocational training or Bundesfreiwilligendienst duties in the spa area; persons treated in spa facilities during periods of being bedridden when supported by a detailed medical certificate; and the fourth and each subsequent member of a family household. On application, exemption may be granted to recipients of SGB II/SGB XII benefits, in cases of special social hardship, or where an overriding interest of the spa resort justifies it. A 50% reduction applies to severely disabled persons with a degree of disability of at least 80% and to blind persons, qualifying necessary accompanying persons, guests in children's convalescent homes/clinics aged 15+, and participants in non-work-related conferences, courses or training while staying during the event.
The official Kurbeitrag statute treats paid temporary rooms, accommodation businesses, clinics, sanatoria, campsites and accommodation in private dwellings, vehicles, motorhomes or tents as lodging providers; this covers short-term rentals. A lodging provider must record each non-resident guest's name, address, age, arrival and departure date by the day of arrival, normally submit the data electronically through the municipality's online reporting procedure, issue the non-transferable Bad Sassendorf Card on arrival, collect the tax on arrival and remit it to the municipality by the first day of the following month. A manual register/reporting procedure may be authorized on application; supporting records must then be filed by the 15th of the following month, including a nil return when there were no rentals. The municipality may inspect records and occupancy. The consulted official municipal tax materials do not state a short-term-rental registration number or a local Wohnraumschutz/Zweckentfremdungsverbot requirement.