Prerow levies a visitor tax (Kurabgabe) year-round: EUR 2.50 per person per stay day; arrival and departure days each count as one day. The annual alternative is EUR 90, based on 30 stay days. The statutory VAT is included. The official visitor-card page displays the same EUR 2.50 rate for both high season (1 May–30 September) and low season (1 October–30 April).
Exempt: children before their sixth birthday (proof of age required), and persons with a 100% disability plus a companion where the disability ID carries the “B” marker. The registration form is still required. A 50% reduction is available on application and proof for school pupils, full-time students, trainees, voluntary military service/Bundesfreiwilligendienst participants, persons with at least 70% disability, and persons undergoing a therapeutic treatment through a public social/youth-welfare body or welfare association. No reduction applies to the annual tax.
Anyone providing accommodation or letting housing to guests for recreation is a lodging provider. They must report every guest on arrival, collect the tax for the entire intended stay, remit it to the spa operation by the 5th of the following month, and are liable for timely and complete collection/remittance. Every rentable unit must be reported and use the object number (Objektnummer) assigned by the spa operation; signed registration forms must be retained for at least 12 months, guest cards issued, the current bylaw displayed or made available, and required information supplied. The bylaw does not specify a separate housing-protection registration number or Zweckentfremdungsverbot; the relevant identifier here is the Kurabgabe Objektnummer.