The tourist tax applies from 1 January to 31 December. Adults aged 16 and over, including seniors, pay CHF 3.80 per person per night; children aged 6–15 pay CHF 1.90; children aged 0–5 stay free.
Children aged 0–5 are exempt (free). The official tourist page does not list additional exemptions or reduced-rate categories.
Short-term rentals are covered: the tax is payable by guests using paid or free accommodation, including hotels, non-hotel accommodation, flats, chalets and any other accommodation. For seasonal and short-term rental matters, the official page directs users to taxe@villars.ch; the commune page also identifies the check-in platform and the applicable communal regulations, but does not publish further operational detail on the page.