Büsum charges a Kurabgabe per person per day. The standard adult high-season rate is €4.00 (1 January–7 January, 1 April–31 October, and 25 December–31 December). The low-season rate is €2.80 (8 January–31 March and 1 November–24 December). The annual charge is €112.00, capped at 28 high-season day rates. The charge applies from arrival and is payable regardless of whether the guest actually uses the facilities. VAT is included.
Not liable: children, grandchildren, parents and grandparents staying free with a resident and not using the facilities; people present for work, business or training who do not use the facilities; and bedridden ill or injured persons unable to use them, with a medical certificate. Exempt: children and young people under 16; blind or helpless persons and one accompanying person when the required disability-card markers (BL or H) are shown and the persons pay their own stay and treatment costs; tour guides and bus drivers accompanying tour groups. Reduced rates apply to severely disabled persons meeting the statutory disability criteria and, where continuous assistance is documented, their accompanying person. A reciprocal one-day exemption is available to holders of a valid guest/health card from another Schleswig-Holstein municipality that levies a visitor tax.
The municipal rules cover anyone providing accommodation for recreation, including holiday apartments/houses, campsites, mobile-home or caravan pitches and boat berths. Hosts must register guests using the municipality’s electronic or manual reporting procedure, including name, address, date of birth, and arrival/departure dates. Electronic data must be transmitted immediately and no later than the day after arrival. Alternatively, the municipality’s copy of the manual registration form must be submitted within two working days; the host must retain a copy and produce it on request. Hosts must keep the forms complete, return all forms by 15 January of the following year, collect the visitor tax, remit it to the municipality within 14 days of invoicing, and display the municipal statute prominently. The cited Büsum visitor-tax statute does not specify a separate registration-number, Wohnraumschutz or Zweckentfremdungsverbot requirement.