Wismar does not use a fixed per-person visitor-tax rate. It levies an accommodation tax (Übernachtungssteuer) of 5% of the net overnight charge. The official FAQ gives the nominal example of EUR 5 tax on a EUR 100 gross overnight price (where VAT applies, this is shown as EUR 4.67 accommodation tax plus EUR 0.33 VAT). VAT is removed before calculating the 5% tax. Breakfast and other independently chargeable services such as minibar, telephone/internet, wellness/sauna, sports equipment, laundry, shoe-cleaning, and transport are excluded; ancillary services forming part of the accommodation service, including electricity, bed linen, towels, bathrobes, cleaning (including final cleaning), toiletries, wake-up service, and animals staying with the guest are included. The EUR 5 value is therefore only the official illustrative nominal amount, not a per-person flat rate.
The official FAQ verifies that connected accommodation lasting more than six months in the same establishment is outside the tax. A cancellation penalty is not taxed when no accommodation service is used. The official material consulted does not verify a general exemption for business travellers, children, or disabled guests; no such exemption should be assumed from these sources.
Paid short-term accommodation is covered, including hotels, guesthouses, holiday apartments, and paid accommodation in a private home (including Airbnb). The accommodation provider is the tax-liable operator—even a private individual and even someone who is not the owner, if they let the premises to the guest in their own name for payment. The official municipal service provides a form to notify the start of accommodation activity and an official accommodation-tax return form. No registration-number, Wohnraumschutz, or Zweckentfremdungsverbot requirement was stated in the official Wismar tax pages/FAQ consulted.