Hotels & Lodging in Rochester, MN (2026)
1 verified hotels & lodging rules for Rochester, Minnesota, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Rochester charges a 7 percent lodging tax on rent collected by hotels, motels, roominghouses, tourist courts and trailer camps under City Code § 10-4-2, stated separately from rent and collected by the operator, who owes the tax to the city as a trust debt regardless of whether it is passed on to the guest.
Rochester Lodging Tax Rate
Some RestrictionsRochester City Code § 10-4-2
There is hereby imposed a tax of seven percent on the rent charged by an operator for providing lodging to any person after January 1, 2014. The tax shall be stated and charged separately and shall be collected by the operator from the lodger. The tax collected by the operator shall be a debt owed by the operator to the city and shall be extinguished only by payment to the city. In no case shal...
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County ordinances apply to unincorporated areas and may supplement Rochester city rules.
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