Tourist Tax
The municipality levies tourist tax because tourists make use of facilities within the municipality.
If you offer accommodation, such as a hotel room, bed & breakfast, house, campsite pitch, or other lodging, you must pay tourist tax. This also applies if you rent out your home (in whole or in part) to tourists. You can pass on this tax to your guests.
Do your guests live in the same municipality as where your accommodation is located? Then you do not need to pay tourist tax for these guests. International employees and other people who do not live in the municipality are also subject to this tax.