The official municipal bylaw levies a year-round visitor tax (Kurabgabe) per person per day: EUR 3.00 in the high season (1 May–30 September) and EUR 1.60 in the low season (1 October–30 April). The arrival and departure dates count as one stay day, calculated at the arrival-day rate. A voluntary annual tax is EUR 69.00 per calendar year for eligible owners/users of residential accommodation and long-term campers/berth holders; VAT is included. Overnight guests pay the host on arrival, while day visitors pay at designated municipal points or machines.
Exempt: children until the day before their 16th birthday; people with a 100% disability (GdB 100) upon presentation of the relevant identification; and accompanying persons of severely disabled people who require constant assistance, as documented medically. Also not treated as non-resident and therefore not liable are Kühlungsborn residents and people working, training, operating an approved business, or staying predominantly for professional reasons (including business trips). Certain close relatives of local residents staying free of charge in the resident’s household are also exempt. A full or partial waiver may be granted in cases of special social or unreasonable hardship upon application.
The bylaw treats anyone who accommodates people or lets housing for recreational purposes—including hotels, pensions, holiday apartments/houses, private accommodation, campsites, caravans, motorhomes, boats and similar facilities—as a host (Quartiergeber). Hosts must use the municipality’s special registration forms or, after prior registration, the authorised electronic reporting system; electronic reporting is mandatory for hosts with eight or more beds, and the electronic registration form and guest card must be printed. Hosts must encourage guests to complete their registration duties on arrival, collect the full intended-stay tax on arrival, issue the guest card, keep guest records and registration forms until the end of the following calendar year, transmit the preceding month’s forms/data and remit the tax by the fifth day of each month, keep the current bylaw available to guests, and are jointly liable for collection and remittance. The official materials reviewed did not identify a separate short-term-rental registration number, Wohnraumschutz requirement, or Zweckentfremdungsverbot for Kühlungsborn; the rules above are the documented municipal host duties.