Hotels & Lodging in Duluth, MN (2026)
1 verified hotels & lodging rules for Duluth, Minnesota, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
The City of Duluth adds a 2.5 percent tax on top of the citywide lodging tax on gross receipts from renting rooms for less than 30 days, but only at hotels and motels with more than 30 rental units. Smaller properties fall outside this extra levy. Collections follow the same procedure as the general lodging tax under the city charter.
Duluth's 2.5% Hotel and Motel Occupancy Tax
Some RestrictionsDuluth Legislative Code §§ 42A-48, 42A-49
(a) If any tax imposed by this Chapter or by Section 54(d) of the Duluth City Charter or any portion of such tax is not paid within the time specified for the payment, or an extension thereof, or within 30 days after final determination of an appeal to the board of review relating thereto, there shall be added thereto a specific penalty, which amount shall be set in accordance with Section 31-8...
Looking for St. Louis County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Duluth city rules.
Hotels & Lodging in St. Louis County →