The highest standard per-person, per-night rate is CHF 4.20, applying to other public accommodation establishments and holiday rentals. The structure is: CHF 3.20 per person per night in campsites and collective accommodation; CHF 4.20 per person per night in other public establishments and holiday rentals; and CHF 365 per year for permanent residential units in campsites, with no additional per-night tax for those units.
Exempt: minors; military personnel, civil-defence personnel and firefighters on duty; members of a non-profit association staying in a dormitory owned by that association; persons staying more than 60 consecutive days in the same public establishment or holiday rental, from the 61st day onward; and persons whose primary residence is in the public establishment. No reduced rate is stated.
Holiday rentals are expressly subject to the CHF 4.20 per-person, per-night rate. The accommodation operator must collect the tourist tax and submit a report of overnight stays every three months. The official page does not state a separate Airbnb-specific rule; short-term holiday rentals are covered by the general holiday-rental rule.