Scharbeutz charges a visitor tax (Kurabgabe) per person and stay day: EUR 1.90 in the low season (1 January–14 May and 15 September–31 December) and EUR 3.50 in the high season (15 May–14 September). The annual flat-rate Ostseecard is EUR 98.00. The arrival day counts as a full day; the departure day does not. Day visitors pay EUR 3.50 in the high season. The EUR 3.50 figure is the standard high-season adult rate.
Children and young people up to the completion of age 18 are exempt. Also not liable are certain unpaid visiting relatives of residents, persons temporarily present for work, professional or training purposes who do not use the recreational facilities, and persons medically unable to leave their accommodation or use the facilities, subject to the stated conditions and, where required, medical evidence. A valid guest card from another Schleswig-Holstein municipality can provide a one-day reciprocal exemption, except for persons subject to the annual charge. Persons with a certified degree of disability of at least 80% receive a 50% reduction; a demonstrably necessary accompanying person with the “B” designation is exempt. The reduction must be applied for in writing with supporting evidence.
For short-term accommodation, the host (including anyone managing the accommodation) must cooperate in collecting the visitor tax. The host must register accommodated persons with the municipality, calculate and collect the tax, remit it in full, issue the named Ostseecard and receipt, keep accommodation/occupancy records and a guest register with arrival/departure dates and the required guest and card data, and present the records for municipal inspection. Electronic registration is due no later than the day after arrival; paper registration must reach the municipality within five working days. The official municipal holiday-rental guidance additionally says that holiday apartments or guest rooms generally require approval under building law; owners should verify that the building permit authorizes holiday-apartment or lodging use. The reviewed official Scharbeutz materials do not state a separate short-term-rental registration-number requirement or a municipal Wohnraumschutz/Zweckentfremdungsverbot permit requirement.