Effective 1 January 2025, Annex 1 sets ranges rather than one universally fixed amount: hotels of all categories, and apartments, villas, studios, rooms and aparthotels (and equivalents), are CHF 3.00–6.00 per person per night; campings and equivalents, rural lodgings, religious accommodations, boarding schools, institutes and youth hostels (and equivalents) are CHF 1.50–3.00 per person per night. A camping flat rate of CHF 90.00–180.00 per year applies, in addition, where a pitch is occupied for two months without permanent occupancy. The requested highest standard adult rate is CHF 6.00 per person per night. The municipality sets the applicable amount within the ranges, subject to cantonal approval and possible price-supervisor review.
Article 5 provides exemptions; the adopted amendment specifically exempts children under 16 who are accompanied by an adult. The report also states that the reference to indigent persons was removed from Article 5(d), because the other, more objective exemption criteria cover the relevant situations. No reduced adult rate is stated. The source report does not reproduce the complete final wording of every Article 5 exemption.
Apartments and equivalent accommodation are expressly included in Annex 1 at CHF 3.00–6.00 per person per night, covering Airbnb-style short-term rentals. Under the revised regulation, effective 1 January 2025, Airbnb reservations are collected through the Union of Vaud Communes (UCV), which acts as intermediary to collect and redistribute the tax under the standard UCV model. The report notes that secondary residences are not covered by this revision and were to be addressed separately in the future. Municipal commerce police monitor compliance.