Rostock’s Kurabgabe applies citywide, including the seaside resort of Warnemünde. The standard overnight-guest rate is €3.70 per person per day/night, charged year-round; arrival and departure days count as two days. The reduced overnight rate is €1.45, including a €1.45 public-transport component. Day visitors pay €2.25 (or €0 if reduced). A flat annual Kurabgabe is €63, or €42 reduced, for specified longer-term users such as predominantly recreational second-home users, permanent campers, permanent boat-berth holders and qualifying allotment-garden users.
Exempt: children up to and including age 5; persons with a disability rating (GdB) of at least 80; and an accompanying person where a person with GdB 100 is officially certified as requiring constant assistance. Reduced rate: children aged 6–14 and persons with GdB of at least 50. The official host FAQ additionally identifies Rostock residents, business-trip travelers, sports-competition participants, students, trainees, and participants in seminars, congresses and training courses as exempt; certain official, business or legal appointments are also exempt. An overnight stay in relatives’ household accommodation is exempt, but a separately rented accommodation is not automatically exempt.
The official rules treat paid holiday accommodation—including holiday apartments/houses, hotels, Airbnb, guest rooms, campsites, pitches and boat berths—as accommodation-provider activity. Hosts must register/report guests, collect and remit the Kurabgabe, issue the GästeCard, record the guest’s name, address, arrival/departure dates and manually issued card number, record exemption/reduction circumstances and accompanying persons, and use the electronic reporting system. Entry must be made on the day of arrival and the electronic record within one working day; records must be retained for 12 months and made available to the tourism authority. The official Kurabgabe materials do not specify a separate short-term-rental registration number, Wohnraumschutz permit or Zweckentfremdungsverbot for Warnemünde; those are not stated here as requirements.