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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified May 2026

Key Facts

County rate
0.5%
MN sales tax
6.875%
Mpls lodging tax
3%
Typical Mpls total
~14.65%

Summary

Hennepin County levies a 0.5 percent county lodging tax on top of the 6.875 percent Minnesota sales tax, with cities like Minneapolis adding their own lodging taxes for a typical 13 to 15 percent total.

City-specific rules exist: Minneapolis has its own transient occupancy tax rules that differ from Hennepin County's county-level regulations. If you live in Minneapolis, check the city-specific page instead.

Notwithstanding section 477A.016 or any other law, a statutory or home rule charter city may by ordinance, and a town may by the affirmative vote of the electors at the annual town meeting, or at a special town meeting, impose a tax of up to three percent on the gross receipts from the furnishing for consideration of lodging 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. A statutory or home rule charter city may by ordinance impose the tax authorized under this subdivision on the camping site receipts of a municipal campground.

§

Subd. 2.Existing taxes.

Source: MN Dept of Revenue Local Lodging TaxView official code

Full Breakdown

Hennepin County imposes a 0.5 percent county lodging tax authorized by special legislation, layered on top of the 6.875 percent Minnesota sales tax. Minneapolis adds a 3 percent lodging tax plus an additional entertainment and sports facility tax, putting downtown hotel rates near 14.65 percent before short-term-rental fees. Bloomington and other host cities have their own lodging taxes funding tourism bureaus and convention infrastructure. Short-term rentals booked through Airbnb or Vrbo collect Minnesota sales tax automatically; county and city taxes may need to be remitted directly.

Violations & Fines

Hotels and STR hosts who fail to collect or remit lodging taxes face Minnesota Department of Revenue audits, interest, and penalties up to 10 percent.

Frequently Asked Questions

Does Airbnb collect all the right taxes?
Airbnb collects MN sales tax automatically. Hosts may still need to register and remit county and city lodging taxes separately.
Are stays under 30 days always taxed?
Yes. Lodging taxes apply to stays under 30 consecutive days. Longer stays at the same property are exempt as residential leases.

Sources & Official References

Other rules in Hennepin County

All Hennepin County rules

Compare Hennepin County to another location·View the Minnesota hotels & lodging overview

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Transient Occupancy Tax in Cities Across Hennepin County