The ordinary tourist tax is CHF 5.50 per person per overnight stay. A reduced CHF 4.50 rate applies to qualifying Maiensässe outside the settlement area without winter car access, group accommodation meeting the specified criteria, mountain/ski huts, campsites/tents, and qualifying organized group trips (at least 20 participants, at least 2 nights, arrival and departure on different days, between 1 May and 30 November). In addition, the source describes a mandatory annual flat rate of CHF 150 per bed for second-home owners, with a 50% reduction for proven personal use of fewer than 15 days, and reductions of 50% for at least 20 weeks of external rental and 25% for 10–19 weeks. A voluntary guest flat rate is CHF 50 per bed per year; multi-owner/tenant communities pay an additional CHF 50 per bed per year. Apartment-hotel/resort owners who check in like hotel guests pay the ordinary per-night tax instead of the flat rate.
The source specifies exemptions for non-profit organizations providing benefits to the local community and for certain disability organizations; exemption applications must be submitted one month in advance. Reduced rates: CHF 4.50 per overnight stay applies to Maiensässe outside the settlement area without winter road access, group accommodation meeting the stated bed/room criteria, mountain or ski huts, campsites/tents, and qualifying organized groups. A 50% reduction of the CHF 150 annual second-home flat rate is available when fewer than 15 days of personal use are proven; further reductions apply for documented external rental occupancy.
For short-term rentals, hosts are responsible for collecting the tourist tax and for uncollected amounts. Guest registration (Meldeschein) must be submitted within 24 hours of arrival, and monthly reporting to the Gästekontrollstelle is due by the 5th day of the following month. Guests receive a personal, non-transferable guest card after payment; if the host does not provide it, the guest may be charged the tax plus a processing fee of up to CHF 20, which the host must reimburse. Rentals longer than three months are billed directly to the tenant by the Gästekontrollstelle. Documented external rental occupancy can reduce the annual second-home flat rate: 50% for at least 20 weeks and 25% for 10–19 weeks.