The Kurabgabe is charged year-round for each day of an eligible person’s stay; the day of departure is not counted. High season is 1 May–30 September and 28 December–5 January: EUR 3.00 per person per day for the standard rate, or EUR 1.50 for persons receiving the disability-related reduction. Low season is the remainder of the year: EUR 1.80 standard, or EUR 0.90 reduced. Eligible persons may alternatively pay an annual charge of EUR 118.00 (EUR 59.00 reduced). The charge applies regardless of whether public facilities or events are actually used.
Exemptions: family members of local residents who are admitted to the household without payment; children and young people up to and including age 15; people with a disability degree (GdB) of at least 80, plus a necessary accompanying person; people staying for professional or business purposes; and day visitors holding a valid guest card from an affiliated Mecklenburg Baltic Sea resort or seaside health resort. People with GdB 50 to under 80 receive a 50% reduction. A full or partial waiver may be granted in cases of unreasonable hardship upon application. The administration may request supporting evidence.
Anyone hosting guests or making housing available for recreational purposes—including tour operators and providers of pitches for tents, caravans, motorhomes or similar accommodation—must notify the Kurverwaltung in writing within four weeks of starting the activity, stating the accommodation type, number of rooms and available beds; the notification must be updated every two years. Hosts must register guests, collect the Kurabgabe on arrival, issue/provide the guest card, keep the statute available for inspection, and remit the collected tax to the Kurverwaltung by the fifth day of the following month. Electronic registration (Meldescheinverfahren) and registration for it are mandatory; a manual process is possible only with express approval in cases of unreasonable hardship. The statute does not specify a short-term-rental registration number, Wohnraumschutz permit or Zweckentfremdungsverbot.