The broadcasting tax pays for the diverse television and radio programs of German broadcasters ARD, ZDF and Deutschlandradio. The simple rule that applies to all residents who are of age is: One apartment – one tax. It doesn't matter how many radio devices (TV, radio, PC or Smartphones) there are in an apartment or how many people live there. The tax also covers any privately used vehicles belonging to the address. However, for any additional apartments or secondary residences an additional tax per address applies. Persons with a low income, e.g. recipients of social assistance (Arbeitslosengeld II), or persons with a severe disability can apply to be exempted from the tax or to have the tax reduced. The application forms are available at the administrative offices of Heilbronn and online.
Further information and forms: http://www.rundfunkbeitrag.de/