Hotels & Lodging in Minnesota (2026)
13 rules on the books across Minnesota, 13 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Apple Valley
Some RestrictionsIn the City of Apple Valley, Minnesota, in Dakota County, every operator of a hotel, motel, rooming house, tourist…
Read full rule →Blaine
Some RestrictionsIn the City of Blaine, Minnesota, hotels, motels, and tourist courts must collect a three percent lodging tax on room…
Read full rule →Brooklyn Park
Some RestrictionsBrooklyn Park charges a 3% lodging tax on hotel, motel and rooming house rent under City Code § 34.22, collected by the…
Read full rule →Coon Rapids
Some RestrictionsIn the City of Coon Rapids, hotels, motels, rooming houses, tourist courts and resorts must collect a 3% lodging tax on…
Read full rule →Duluth
Some RestrictionsThe City of Duluth adds a 2.5 percent tax on top of the citywide lodging tax on gross receipts from renting rooms for…
Read full rule →Eagan
Some RestrictionsIn the City of Eagan, every hotel, motel, roominghouse, tourist court and resort operator must collect a 3% local…
Read full rule →Hennepin County
Some RestrictionsHennepin County levies a 0.5 percent county lodging tax on top of the 6.875 percent Minnesota sales tax, with cities…
Read full rule →Lakeville
Some RestrictionsIn the City of Lakeville, Minnesota, hotels, motels, rooming houses, tourist courts and resorts must collect a three…
Read full rule →Maple Grove
Some RestrictionsMaple Grove, Minnesota imposes a lodging tax on rent charged by hotels, motels, and roominghouses under Chapter 2…
Read full rule →Minneapolis
Some RestrictionsHotel and short-term lodging stays in Minneapolis carry a combined tax burden of about 13 percent: 6.875 percent…
Read full rule →Plymouth
Some RestrictionsThe City of Plymouth imposes a 3 percent local lodging tax on gross receipts from furnishing lodging at hotels, motels…
Read full rule →Rochester
Some RestrictionsRochester charges a 7 percent lodging tax on rent collected by hotels, motels, roominghouses, tourist courts and…
Read full rule →Saint Paul
Some RestrictionsSaint Paul charges a 3% local lodging tax on transient stays under 30 days, stacked atop Minnesota's 6.875% sales tax…
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