Apple Valley, MN Hotels & Lodging: Transient Occupancy Tax (2026)

Chapter 113 of the Apple Valley Code of Ordinances sets up a local lodging tax under Minnesota Statutes to fund a local convention or tourism bureau that markets the City of Apple Valley, Minnesota as a tourist or convention center. Section 113.01 defines LODGING as the furnishing, for consideration, of accommodations at a hotel, motel, rooming house, tourist court or resort, other than the renting or leasing of it for a continuous period of 30 days or more. An OPERATOR is any person, corporation, partnership or association who provides lodging to others. Under § 113.02 the rate is 3% of gross receipts, collected at the time the lodging fee is paid, and it must be separately stated from the lodging charges.

Returns and payment run on a monthly clock. Under § 113.03 the operator remits all collected tax to the city not later than 45 days after the end of the month in which it was collected, and files a return on a city form showing gross receipts, the tax imposed and collected, the filer's signature, the period covered and the amount of uncollectible lodging receipts subject to the tax. Section 113.04 lets the city examine the operator's records and accounts, and the operator must produce them within 15 days of the city's request. If the tax due exceeds what was paid, the excess is due within ten days after notice, and a discrepancy of 10% or more makes the operator reimburse the city's review costs. Refund claims under § 113.05 must be filed within one year after the tax was paid or within one year from the filing of the return, whichever period is longer. For good cause, § 113.07 allows a 30-day extension, with interest accruing at 8% per annum.

Under § 113.08, Ninety-five percent of the gross proceeds fund the convention or tourism bureau. Separately, the zoning code closes off short-term rentals: § 155.363 states that no dwelling or portion thereof shall be used or allowed to be used as a rental unit for any period less than 30 consecutive days (Ordinance 1121, passed 6-8-23).