Which types of accommodations are affected by Lisbon's municipal tax?
Who pays? The tax on overnight stays is applied to guests over the age of thirteen, per person and per overnight stay, up to a maximum of 7 nights per stay.
Where? Per overnight stay in tourist resorts and local accommodation establishments (hotels, hostels, local accommodation, etc.).
What is the value of the tax? 1 €per night up to a maximum of 7 € (7 overnight stays in a row, per person].
Who is exempt? Guests whose stay is motivated by the need for medical services during the period of hospitalization/ treatment+ 1 additional night [and that of accompanying party).
It is unclear to me what types of accommodations the tax affects. E.g., if I stay at a friend's place, sleep in a public place ( beach / park), or in my car, do I have to pay the tax?