Frankfurt am Main charges a year-round tourist contribution of EUR 2.00 per person per overnight stay. It applies to non-residents who have neither a primary nor secondary residence in Frankfurt and use paid accommodation; arrival and departure together count as one day for calculation. The contribution is charged separately by the accommodation provider. There is no seasonal or percentage-based rate in the cited current municipal information.
Exemptions include unpaid accommodation as a house guest; patients staying in hospitals and, under the statutory conditions, paying companions staying as guests in hospitals; people staying in Frankfurt only for vocational training; pupils and accompanying teachers on school class trips; and, on application with a doctor’s certificate, patients for periods when they could not use the tourism facilities. The person claiming an exemption must substantiate or prove the requirements. The cited rules do not provide a general exemption for ordinary business travellers; the separate holiday-apartment rules expressly include business stays within regulated short-term accommodation.
Paid short-term accommodation of residential premises as a holiday apartment, commercial room rental, or similar lodging requires approval from Bauaufsicht Frankfurt under the municipal Ferienwohnungssatzung; this also covers business stays. The approval may require replacement housing or a compensatory payment, and it does not replace other legally required approvals. An owner-occupied room or temporary use of the owner’s main residence during absence may qualify for approval without compensation; for the latter, “short-term” means no more than eight weeks per calendar year. For the tourist contribution, every paid accommodation provider—including holiday-apartment hosts, campsites and similar facilities—must promptly register each non-resident using the city’s contribution declaration, keep a guest record, retain the records, itemize and collect the contribution, submit the quarterly declaration by the 15th day after the quarter ends, and remit the collected amount by the 20th day of the following month. The cited official rules do not state a separate public registration-number requirement; they instead require the municipal approval and tax-registration/reporting duties described above.