Neuharlingersiel levies a year-round visitor contribution (Gästebeitrag), not a percentage tax. For the municipality’s main resort area, Gästebeitragsbezirk/zone 1 (the Neuharlingersiel district and parts of Seriem), the standard adult rate (age 16+) is EUR 3.50 per person per night during the high season (15 March–31 October) and EUR 1.50 outside the high season (1 January–14 March and 1 November–31 December). In zone 2 (Ostbense, Altharlingersiel and parts of Seriem), adults pay EUR 3.00 in high season and EUR 1.50 otherwise. Children aged 6–15 pay EUR 1.60 (zone 1) or EUR 1.50 (zone 2) in high season, and EUR 0.50 in both zones outside the high season. The standard rate reported here is the zone-1 high-season adult rate.
The following are exempt or excluded under the municipal bylaw: children under six; every fifth and subsequent member of a family living together (the youngest family members are exempt); severely disabled persons with a degree of disability of at least 80% who, according to their official identification, require constant assistance, together with the accompanying person; and certain non-liable categories, including qualifying unpaid family visitors hosted by a resident, persons staying only for work or vocational training, and participants in municipality- or Kurverein-recognized conferences, congresses or courses for the first three days. Eligibility for an exemption must be proven. Children aged 6–15 are not exempt but receive the reduced child rate.
The bylaw does not state a separate short-term-rental registration number, housing-protection permit or Zweckentfremdungsverbot for Neuharlingersiel. It does impose visitor-contribution duties on anyone who accommodates guests or provides accommodation for temporary use, including campsites, weekend sites and boat berths: capture the required booking data digitally through the online reporting system; make the guest card available no later than arrival; collect the contribution and remit it to the Kurverein; keep a guest register containing host/accommodation details, guest identity and age, main-residence address, arrival/departure dates and exemption grounds; retain it for five years from the beginning of the following calendar year; provide it for inspections and furnish information on request; and display the bylaw visibly in rented premises. Breaches can be fined up to EUR 10,000, and hosts are liable for timely collection and full remittance.