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

Section 313.05 of the Roseville City Code sets the money rules for short-term rentals. Subsection (a) says there is a license fee and a late renewal fee established by the city fee schedule, and that all fees and fines are charged to and payable by the property owner. The 2026 fee schedule in Section 314.05 lists the Short-Term Rental License at $540.00 and, under City Code reference 313, an Administrative fine of $108.00. Section 313.04(b) treats renewal applications submitted after expiration as late and subject to fee penalties.

Subsection (b) requires local lodging taxes, pursuant to Minn. Stat. § 469.190, to be collected on all rentals less than 30 days in length in accordance with chapter 308. Payment must be made monthly to the city's finance department on forms provided by the city. Chapter 308 imposes a tax of three percent on the rent charged by an operator for providing lodging, stated and charged separately and collected from the lodger, and Section 308.06(a) requires the operator to pay the city not later than 25 days after the end of the month in which the taxes were collected, with a return that includes a copy of the state sales and use tax return. The fee schedule lists delinquent local lodging taxes under Section 308.10 at 10% of the unpaid amount plus interest.

Record keeping ties the two together. Section 313.12(a) requires the license holder to keep a register of persons who rent the premises, with the dates and duration of rentals, and a copy must be submitted with the monthly lodging tax. Section 313.11(a)(3) requires an appeal of a violation, suspension, or revocation to be accompanied by the fee set in the city fee schedule.