The official Kurabgabe is charged per person per day during the charge period (15 March–31 October): €1.50 in the pre-season (15 March–30 April), €3.00 in the main season (1 May–30 September), and €1.50 in the post-season (1–31 October). The amount includes applicable VAT. The €3.00 figure is the standard adult high-season rate. The charge is based on the number of overnight-stay days; arrival and departure days count as one day together. The statute also provides annual rates for certain owners of holiday accommodation, but these are not the normal overnight visitor rate.
Children and young people until their 18th birthday are exempt. Severely disabled persons with a degree of disability of at least 80% are exempt; a permanent accompanying person is also exempt when the required “B” designation appears on the disability card. Persons staying in Laboe because of an employment or training relationship are not treated as “non-resident” for the visitor-tax purpose and do not owe the Kurabgabe. The statute also lists certain relatives of Laboe residents who stay free of charge in the resident household (provided they do not use the covered facilities/events), persons medically certified as unable to leave their accommodation, and persons unable to use the facilities/events because of a mental illness. Proof may be required.
The official rules do not state a Laboe registration-number requirement or a local Wohnraumschutz/Zweckentfremdungsverbot procedure for short-term rentals. They do impose Kurabgabe duties on accommodation providers, including hotels, pensions, holiday apartments, boats, caravans, camping operators, boat berths and similar accommodation. Hosts must issue an OstseeCard to adult guests and a Kinder-OstseeCard to guests under 18, complete the official registration forms with arrival/departure dates and home address, and submit the municipality’s copy within three working days (electronic transmission through the tourism office’s approved system may replace paper transmission). Hosts must calculate, collect and remit the Kurabgabe, keep a complete register of guests and records of issued cards/forms, display the current statute for guests, report changes within two weeks, return unused cards by 15 November, and refer annual-Kurabgabe cases to the tourism operation.