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

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

Key Facts

Tax rate
3% of gross lodging receipts, same as hotels
Applies to
Vacation rentals booked via any intermediary platform
Who remits
Accommodations provider and accommodations intermediary
Enforcement
Minnesota Commissioner of Revenue
License risk
Short-term rental license revocable under Subd. G

Summary

Plymouth taxes short-term and vacation rentals the same way it taxes hotels: City Code Section 1185.01 defines 'lodging and related services' to expressly include vacation rentals, so hosts and booking platforms owe the city's 3 percent lodging tax, and a tax violation can cost the host their short-term rental license.

3."Lodging and related services" means lodging and related services by a hotel, rooming house, resort, campground, vacation rental, motel, or trailer camp, including furnishing the guest of the facility with access to telecommunication services, and the granting of any similar license to use real property in a specific facility, other than the renting or leasing of it for a continuous period of 30 days or more under an enforceable written agreement that may not be terminated without prior notice and including accommodations intermediary services provided in connection with other services provided under this clause. ... G.Violations. Any establishment in violation of this Section may have their hospitality license or short-term rental license revoked.

Full Breakdown

3 defines 'lodging and related services' to include lodging by a hotel, rooming house, resort, campground, vacation rental, motel, or trailer camp, so a Plymouth short-term rental booked through Airbnb, VRBO or a similar platform is taxed exactly like a hotel room. b. Under Subdivision C, the coordinated 3 percent local lodging tax applies to gross receipts from any lodging sale sourced within Plymouth's city limits that is taxable under the state's sales and use tax laws, and the tax must be collected and remitted to the Minnesota Commissioner of Revenue whenever the state sales tax is collected and remitted for that same stay.

A host or platform cannot tell a guest the tax is being absorbed into the nightly rate rather than charged separately; Subdivision D makes that advertising practice unlawful. 01 may have its hospitality license or short-term rental license revoked by the City.

Violations & Fines

A short-term rental host or the booking platform handling the reservation who fails to collect or remit the 3 percent lodging tax, or who advertises that the tax is included in the rate rather than added on, violates Section 1185.01. Subdivision G authorizes the City to revoke the establishment's short-term rental license or hospitality license for a violation of this Section, on top of any tax, penalty and interest the Commissioner of Revenue assesses.

Frequently Asked Questions

Do Plymouth short-term rentals have to pay the hotel lodging tax?
Yes. City Code Section 1185.01, Subdivision B.3 defines 'lodging and related services' to include vacation rentals, so a short-term rental stay is taxed at the same 3 percent local lodging tax rate that applies to hotels and motels.
Who is responsible for collecting the tax on an Airbnb-style booking in Plymouth?
Both the host (the 'accommodations provider') and the booking platform that charges the guest a room charge (the 'accommodations intermediary') are covered by Section 1185.01, and either can be responsible for collecting and remitting the tax to the Commissioner of Revenue.
Can Plymouth revoke a short-term rental license for a tax violation?
Yes. Subdivision G of Section 1185.01 states that any establishment in violation of the lodging tax Section may have its hospitality license or short-term rental license revoked.

Sources & Official References

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

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