If it is NOT a timeshare or handled as a timeshare rental then I believe the prevailing tax rate is 5%. Many rentals will also add a service charge so the combined rate could be much higher.

I am basing my statement on what I know to be a reputable rental place currently showing as the tax rate they add on to daily/weekly rentals. "Rates are subject to an additional 5% government tax." This quote is direct from their website. Perhaps it has changed but this is what is currently shown.

High or low season should not be a factor in the tax rate.

Timeshare tax is $50 per week and not based on any percentage.

Tax

Above is a link to a website that also indicates the tax to be 5%. I have no idea about the overall accuracy of the site but it does appear to have the correct tax and timeshare tax rate listed.