The highest standard adult rate is CHF 4.00 per person per night. The full structure is: CHF 4.00 for hotels, motels, pensions, inns, serviced apartments, and medical, paramedical or cure establishments; CHF 3.00 for guest rooms, holiday apartments, furnished accommodation, studios and other listed parahotel categories, including youth hostels, tourist-stay camping, rural or farm gîtes, mountain cabins, visiting boats and PC shelters; seasonal camping of 61 nights or more is CHF 350.00 per pitch per season; and institutes, boarding schools, children’s homes and private schools are CHF 2.00 per person per night. The tax is charged for each night from arrival through departure.
Exempt from the tourist tax are: persons domiciled in Morges for direct-tax purposes; non-domiciled persons staying more than 90 days per year; persons subject to withholding tax who are domiciled or staying in the commune; persons liable for the secondary-residence tax; patients in EMS or medical establishments because of illness or accident; minors in holiday camps of a social nature; military, civil-protection and fire-service personnel while on duty; schoolchildren travelling with teachers; students, trainees and apprentices under 25; au-pair household helpers; children under 16 accompanied by an adult; and persons receiving social assistance who are accommodated by public authorities. No separate reduced adult rate is specified; the CHF 2 and CHF 3 amounts are accommodation-category rates, not age-based reductions.
Short-term tourist rentals are covered: the regulation includes villas, chalets, apartments, rooms, guest rooms and studios among taxable paid accommodation. For Airbnb-style rentals, the host (logeur) normally collects the tax and is jointly liable for payment; ARCAM may, by agreement, delegate collection to an intermediary such as an online booking platform or a third-party organisation, which is then jointly liable. The tax is due per night from arrival through departure and must be shown separately on the bill. The regulation does not set a separate Airbnb rate or an annual day-limit for short-term rentals; the applicable amount follows the accommodation category in Annex 1.