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

Chapter 308 of the Roseville City Code sets the local lodging tax. Sec. 308.02 imposes a tax of three percent on the rent charged by an operator for providing lodging to any person. The tax is stated and charged separately and collected by the operator from the lodger. The collected tax is a debt owed by the operator to the city, extinguished only by payment to the city, and the operator's own liability cannot exceed what the chapter authorizes and requires it to collect.

Sec. 308.01 defines lodging as the furnishing for consideration of lodging by a hotel, motel, roominghouse, tourist court, or resort, except where the lodging is for a continuous period of 30 days or more to the same lodger. Rent means the total consideration valued in money charged for lodging, but does not include charges for services other than the room charge itself. The director is the city finance director.

Short-term rentals are tied in by Sec. 313.05(b), which says that pursuant to Minn. Stat. § 469.190, local lodging taxes are collected on all rentals less than 30 days in length in accordance with Chapter 308, with payment made monthly to the city's finance department on forms provided by the city.

Operators pay the tax not later than 25 days after the end of the month in which it was collected, with a return that shows rent collected, tax due, the signature of the filer, the period covered, uncollectible rental charges subject to the tax, and a copy of the operator's state sales and use tax return. Exemptions apply only to persons whose occupancy is beyond the city's power to tax and require a written claim under penalty of perjury at the time rent is collected. Operators cannot advertise that they will absorb or refund the tax, and tax amounts less than $0.01 round up to $0.01. Refund applications must be filed within one year after the tax was paid or within one year from filing of the return, whichever is longer.