Maple Grove, MN Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax base
- Hotel, motel, roominghouse rent
- Rate
- Set by city fee schedule
- Filing
- Monthly, 25 days after month-end
- Late penalty
- 10% penalty plus 8% annual interest
- Revenue use
- 95%+ funds local tourism bureau
Summary
Maple Grove, Minnesota imposes a lodging tax on rent charged by hotels, motels, and roominghouses under Chapter 2, Division 2 of the city code, collected monthly by the operator and funneled mostly into tourism promotion.
Lodging means the furnishing for consideration of temporary habitation by a hotel, motel or roominghouse except where such lodging shall be for a continuous period of 30 days or more to the same lodger. The furnishing of rooms by religious, educational or nonprofit organizations shall not constitute lodging for purposes of this division.
Operator means a person who provides lodging to others or any officer, agent or employee of such person.
Rent means the total consideration, valued in money, charged for lodging, whether paid in money or otherwise, but shall not include any charges for services rendered in connection with furnishing lodging other than the room charge itself.
(Code 1984, § 525:00; Code 2003, § 16-111)
Sec. 2-278. - Imposition of tax. There is imposed a tax as set forth in the city fee schedule on the rent charged by an operator for providing lodging to any person. 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.
(Code 1984, § 525:05; Code 2003, § 16-112; Ord. No. 17-16, § 1, 12-4-2017)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 6 Update 1).
Full Breakdown
Under Sec. 2-277, the city's lodging tax applies to rent charged by a hotel, motel, or roominghouse for stays under 30 days; long-term guests and nonprofit/educational lodging are excluded. Sec. 2-278 imposes the tax at the rate set in the city's fee schedule rather than a fixed percentage in the code itself, and treats it as a debt the operator owes the city. Operators collect it at the time rent is paid, remit it monthly, and hold it in trust for the city under Sec. 2-279. At least 95 percent of proceeds must fund a local convention or tourism bureau under Sec. 2-291, citing Minn. Stats. § 469.190.
Violations & Fines
Willfully failing to file a return, pay the tax, or remit collections, or refusing to let the director examine records, is a misdemeanor under Sec. 2-290; late payments also draw a 10 percent penalty plus 8 percent annual interest.
Frequently Asked Questions
Does Maple Grove's lodging tax apply to short-term rentals?
What is the actual lodging tax rate in Maple Grove?
Sources & Official References
Other rules in Maple Grove
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Transient Occupancy Tax in Nearby Cities
How other cities in Hennepin County handle transient occupancy tax.