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Dakota County, MN Short-Term Rentals: Taxes & Fees (2026)

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

Key Facts

State sales tax
Applies to rentals under 30 days
County lodging tax
None county-wide
City lodging tax cap
Up to 3% (Minn. Stat. 469.190)
Who may levy
Cities and towns, not the county
Operator duty
Remit all applicable taxes

Summary

Minnesota sales tax applies to short-term rentals under 30 days. Dakota County has no county-wide lodging tax. Cities and towns may impose up to a 3% local lodging tax under Minn. Stat. 469.190. Operators must remit all applicable taxes.

These county ordinances apply to unincorporated areas of Dakota County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

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.

View official code

Full Breakdown

Short-term rental receipts are subject to Minnesota general sales tax plus any applicable local and lodging taxes, per the Department of Revenue. Under Minn. Stat. 469.190, a statutory or home-rule charter city (or a town by vote) may impose a lodging tax of up to 3% on gross lodging receipts; counties generally need special legislation and Dakota County levies no county-wide lodging tax. City STR ordinances require operators to remit all taxes. Mendota Heights City Code 3-5A-4(A)(14) obligates operators to remit all applicable local, state, and federal taxes, including lodging tax. Register with the Minnesota Department of Revenue.

Violations & Fines

Unremitted sales or lodging tax is enforced by the Minnesota Department of Revenue; the city may treat non-remittance as a license violation.

Frequently Asked Questions

Does Dakota County charge a lodging tax?
No county-wide lodging tax exists. Any lodging tax is imposed by an individual city under Minn. Stat. 469.190, capped at 3% of gross lodging receipts.
Do I owe state sales tax on Airbnb income?
Yes. Minnesota sales tax applies to short-term rental charges of under 30 days, plus any applicable local and lodging taxes. Register with the Department of Revenue.

Sources & Official References

Other rules in Dakota County

Parking Rules: Overnight ParkingSome RestrictionsNoise Ordinances: Quiet HoursSome RestrictionsShort-Term Rental PermitsSome RestrictionsShort-Term Rental Parking RulesSome RestrictionsOccupancy LimitsSome RestrictionsNight CapsSome RestrictionsNoise RulesSome RestrictionsPrimary-Residence-Only RuleSome RestrictionsInsurance RequirementsSome RestrictionsHost Presence RuleSome RestrictionsNoise Ordinances: Vehicle NoiseSome RestrictionsNoise Ordinances: Amplified Music & Outdoor SoundSome RestrictionsLandscaping Rules: CompostingSome RestrictionsLandscaping Rules: Weed OrdinancesSome Restrictions

All Dakota County rules

How Dakota County compares: Cities with the Highest Short-Term Rental Taxes·Compare Dakota County to another location·View the Minnesota short-term rentals overview

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