Brooklyn Park, MN Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of rent charged for lodging
- Effective date
- August 1, 1986
- Taxable stays
- Under 30 continuous days
- Exempt lodging
- Nonprofit, religious, educational organizations
- Payment due
- Monthly, within 25 days of month end
- Late penalty
- 10% of unpaid tax, § 34.30(A)
- Fraud penalty
- 50% of tax due, § 34.30(C)
Summary
Brooklyn Park charges a 3% lodging tax on hotel, motel and rooming house rent under City Code § 34.22, collected by the operator from guests. The tax applies to stays under 30 continuous days; longer-term rentals and nonprofit, religious or educational lodging are excluded. Operators must remit monthly to the Finance Director.
There is imposed a tax of 3% on the rent charged by an operator for providing lodging to any person on and after August 1, 1986. The tax must be stated and charged separately and must be collected by the operator from the lodger. The tax collected by the operator is a debt owed by the operator to the city and is extinguished only by payment to the city. ... If any tax imposed by this subchapter is not paid within the time herein specified for the payment, or any extension thereof, there is to be added thereto a specific penalty equal to 10% of the amount remaining unpaid.
Full Breakdown
22). The tax must be stated and charged separately from rent and collected by the operator from the lodger; it is a debt the operator owes the city until paid. 21 as the furnishing of a room for consideration except where furnished for a continuous period of 30 days or more to the same lodger(s), so short-term and transient stays are taxed while month-plus stays fall outside the definition; rooms furnished by religious, educational or non-profit organizations are also excluded. 24 exempts rent paid by foreign government officers or employees exempt under federal law or treaty, and allows an exemption where taxing the occupancy is beyond the city's power, provided the claim is made in writing under penalty of perjury when the rent is collected. 26). 25 makes it unlawful for an operator to advertise that the tax will be absorbed or not added to the rent. 29(B).
Violations & Fines
Operators who fail to collect or remit the 3% lodging tax face a 10% penalty on the unpaid amount under § 34.30(A), plus additional failure-to-file penalties reaching 25% and a 50% penalty for willful evasion or a fraudulent return under § 34.30(C). The City Attorney may sue in Brooklyn Park to recover unpaid tax, interest, penalties, costs and disbursements per § 34.29(B). Advertising that the tax is absorbed rather than charged violates § 34.25.
Frequently Asked Questions
Does Brooklyn Park charge a hotel or lodging tax?
Does the lodging tax apply to short-term rentals in Brooklyn Park?
What happens if a hotel operator in Brooklyn Park does not pay the lodging tax on time?
Is any lodging exempt from the Brooklyn Park lodging tax?
Sources & Official References
Other rules in Brooklyn Park
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Transient Occupancy Tax in Nearby Cities
How other cities in Hennepin County handle transient occupancy tax.