The official implementing provisions set the guest tax at CHF 5.00 per person per overnight stay. Provider annual flat rates are: CHF 750 per hotel room, CHF 13 per m² of net living area for holiday apartments, CHF 150 per private room, CHF 130 per bed in group accommodation, and CHF 360 per campsite pitch. Owners, usufructuaries and long-term tenants of holiday apartments are subject to a mandatory annual flat fee of CHF 220 per dwelling plus CHF 9 per m² per year. Commercially rented holiday apartments also trigger the tourism tax and the provider’s annual flat rate; the owner’s mandatory annual flat fee is credited against it.
The guest tax exemptions are: children who have not completed their 12th year; people staying in Laax for their occupation during normal working hours (but not participants in sporting events, congresses, seminars, conferences or courses, even when work-related); people present in an official, military, civil-defence or police capacity; people staying to attend school or learn a profession; and people staying free of charge in the household of a person with a tax residence in the municipality who is not subject to the guest tax. The municipal executive may grant a full or partial exemption on a reasoned application in special cases where the person cannot use the tourist facilities and important reasons exist.
Every non-resident guest who stays overnight in Laax and can use the tourist services is liable for the CHF 5.00 guest tax. The rule covers accommodation supplied for payment, including holiday homes and apartments rented periodically to non-local tenants. Accommodation providers must comply with the cantonal registration requirement and record arrivals and overnight stays in the official Federal Statistical Office forms. Individual overnight taxes are assessed and invoiced within 30 days. Commercial holiday-apartment rentals also incur the applicable annual tourism tax and provider flat rate; the owner’s mandatory holiday-apartment annual flat fee is credited.