Nohfelden charges a tourism levy of EUR 0.50 per person for each overnight stay, effective from 1 January 2022. It applies to persons staying overnight for payment without a residence in the municipality, regardless of whether they use the tourism facilities or attend events. The levy is due the day after the overnight stay.
Exempt: people staying in the municipality solely for work; people staying for professional, educational or training purposes; severely disabled persons with a disability degree of at least 50% and one accompanying person when the accompaniment is recorded on the disability pass; children up to but not including age 3; children and young people under 18 participating in a holiday camp; and patients of the Saarwald mother-and-child clinic in Nohfelden.
The rule covers paid accommodation of any kind, including hotels and other lodging businesses, owners or entitled users of apartments, houses, holiday apartments and private accommodation, camping-site operators and landowners/tenants providing space for tents, caravans or motorhomes, youth hostels, children's homes, children's convalescent homes, spas, clinics and spa hotels. Hosts must notify the municipality of accommodated guests, collect the levy, and remit it free of charge monthly by the 7th of each month. The monthly report must include the number of overnight stays, guest names, home and accommodation addresses, arrival and departure dates, and any exemptions with reasons. The bylaw does not specify registration numbers, housing-protection registration, or a Zweckentfremdungsverbot.