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

Blaine City Code Section 78-21 imposes a three percent tax on the charge for occupying any hotel, defined in Section 78-19 to include hotels, tourist courts, and motels renting for less than a continuous 30-day stay; stays of 30 days or more, and rooms furnished by religious, educational, or nonprofit organizations, are excluded. The tax has applied since April 15, 1996, and the operator must collect it from the guest at the time rent is paid, separately stated from the room charge, under Section 78-22.

Operators must file monthly reports to the city finance director covering room rentals collected, tax due, and any uncollectible charges, and remit payment within 25 days after the end of each calendar month or alternative four-week accounting period. Section 78-24 imposes a ten percent penalty for late payment, and if the delinquency continues more than 30 days past the due date, the city can certify the unpaid tax and penalty to the property's tax rolls or have the city attorney pursue collection, including attorney's fees.

Section 78-28 sends the collected revenue to a dedicated hotel/motel tax fund for advancing the city as a tourist and convention destination, with the city allowed to retain up to five percent of gross proceeds for administration. Any operator who willfully violates the article, including filing a false report, is guilty of a misdemeanor under Section 78-27, and the city finance director can audit an operator's books and issue a corrected tax bill under Section 78-22(e) if a return understates the amount due.