The Ticino Tourism Act sets the tourist tax by accommodation category at CHF 0.50 to CHF 4.50 per overnight stay; CHF 4.50 is the highest standard rate. The exact category rate is determined by the implementing regulation, so this Act does not specify a Locarno-specific category breakdown. The tax applies to guests staying in accommodation outside their municipality of domicile. Owners and family members of holiday apartments/houses pay an annual flat amount of CHF 15–100 per bed instead; guests staying in campsites or using/renting tourist rooms, apartments or houses for 3 months or more also pay the annual flat amount.
Exempt: guests under 14 (except persons subject to a flat-rate tax); pupils and students attending state-recognized educational institutions; guests of state-recognized hospitals and care institutions; and members of the army, civil protection or similar organizations while on official duty. The regional tourist organizations may grant exemptions in exceptional cases, in consultation with the Ticino Tourist Agency. The Act does not provide a separate reduced-rate category.
Tourist rooms, apartments and houses rented for tourist use are covered by the tourist-tax rules. The accommodation provider or owner is responsible for collecting and remitting the tax. Tourist accommodation providers must register and obtain an identification number through the Ticino Tourist Agency’s online platform; the number must be included in every online or offline listing, and no listing may be published without it. The municipality must confirm the suitability of non-LEAR accommodation within six months of the number being issued. Accommodation that is unsuitable or not finally registered may not be rented touristically through online platforms or other channels. For stays of 3 months or more, the annual flat tax applies instead of the per-night tax.