For the City of Zug, the tourist accommodation tax is CHF 2.00 per adult guest per overnight stay. The cantonal statutory framework cited in the source allows municipalities to set the rate between CHF 0.90 and CHF 2.00 per adult/night; the other listed municipal rates are not applicable to the commune of Zug. The City of Zug rate was reported as current in the source's January 2023 update.
The source does not list specific exemptions or reduced-rate categories. It describes the charge as applying per adult guest per overnight stay; therefore, no separate child/minor rate or other exemption is specified in this document.
The source does not specify any separate rule for short-term rentals, Airbnb-style accommodation, or private accommodation providers. It only states generally that accommodation providers collect the charge from guests.