Dortmund does not publish a fixed EUR-per-person-per-night amount. Its municipal Beherbergungsabgabe is 7.5% of the guest’s total accommodation charge, including VAT. The tax base covers paid overnight accommodation in hotels, inns, guesthouses, private rooms, youth hostels, holiday apartments, motels, campsites, ships and similar establishments, and also paid day-room use. If a package price cannot be split, the tax base is the total bill less EUR 7.00 for breakfast and EUR 10.00 for each lunch and dinner per guest and meal. The accommodation operator collects the tax, files a quarterly declaration by the 15th day after quarter-end, and remits it by the 20th day after quarter-end.
The current municipal statute does not state child, disability or business-traveller exemptions or reduced rates. The tax debtor is the accommodation guest; the statute applies to paid accommodation generally. Therefore, no verified exemption should be assumed from the official text.
For short-term rental of residential space, Dortmund requires a Wohnraum-Identitätsnummer (housing identity/registration number) under the NRW Housing Protection Act. Every short-term use must be notified from day one, including stays of up to 90 days per calendar year; use beyond 90 days per calendar year additionally requires a permit and a review under the Zweckentfremdungsverbot. The number must be displayed clearly wherever the property is offered or advertised; each letting must be reported no later than the tenth day after it begins. Dortmund’s official housing-protection page also states that short-term use such as holiday apartments, guest rooms or temporary accommodation is generally prohibited without the required approval. For the accommodation tax, operators must collect and remit the 7.5% tax, file quarterly returns by the 15th day after quarter-end, pay by the 20th day, and retain accommodation records for five years for inspection. No separate Dortmund registration-number requirement for the accommodation tax itself is stated in the tax statute.