TourismusBeitragTG is charged per overnight guest, regardless of the purpose of the stay or the type of accommodation, with rates by accommodation type: hotels CHF 2.50 per person/night; campsites CHF 1.50; youth hostels CHF 1.50; holiday apartments and bed-and-breakfast establishments CHF 1.50. The contribution is a separate item on the guest bill and is declared with 3.8% VAT. It applies to participating Thurgau Tourism member establishments that have the required agreement; it is not a statutory cantonal tourist tax.
Children up to and including 16 years are exempt. Otherwise, every overnight guest is charged, regardless of the purpose of the stay or accommodation type. The source does not state any other exemptions or reduced rates.
The source does not set out a separate Airbnb or short-term-rental rule. Holiday apartments and bed-and-breakfast establishments are listed at CHF 1.50 per person/night, and the contribution is collected by the accommodation operator. It applies only where the establishment participates as a Thurgau Tourism member and has the required agreement.