The standard guest/tourist tax is CHF 5.00 per person per overnight stay. The regulations also provide annual flat-rate guest-tax amounts for accommodation providers: CHF 750.00 per hotel room, CHF 13.00 per square metre of net living area for holiday apartments, CHF 150.00 per private room, CHF 130.00 per sleeping place in group accommodation, and CHF 360.00 per campsite pitch. Owners, usufructuaries and long-term tenants of holiday apartments are subject to an obligatory annual flat rate of CHF 220.00 plus CHF 9.00 per square metre of net living area; net living area above 180 square metres is not counted. A commercially rented holiday apartment can additionally be subject to the provider flat rate and tourism tax, with the owner’s obligatory annual guest-tax flat rate credited against the provider charges. The requested per-person, per-night standard rate is CHF 5.00.
The standard guest tax is exempt for children up to their completed 12th year; people staying in Flims in the normal exercise of their profession (but not participants in sports events, congresses, seminars, meetings or courses); people present in an official, military, civil-defence or police capacity; people staying in Flims to attend school or learn a profession; and people staying free of charge in the household of a person with tax residence in Flims who is not subject to the guest tax. The municipal executive may grant a full or partial exemption on a justified application in special cases where the tourist facilities cannot be used and important reasons exist. Applications must be submitted in writing at least one month before the stay.
Short-term or Airbnb-style accommodation falls under the rules for accommodation providers (Beherberger). The provider must report guests, collect the guest tax and issue the personal, non-transferable guest card. Commercial holiday-apartment rentals are generally assessed through the prescribed annual provider flat rate rather than by simply choosing a nightly calculation; the owner’s obligatory annual flat rate is credited against the provider charges. The provider is also liable for the applicable annual tourism tax and must use the municipality’s official reporting/payment forms.