Tourism Taxes
Food and Beverage Sales and Use Tax
Who must file: All individuals, partnerships or corporations in the City of Duluth, Minnesota who derive income from the furnishing, preparing or serving of food, meals or drink.
We accept applications for permits by E-mail, but you must have your Adobe Reader fully updated. If you encounter problems with submitting, please print and mail the form in. Thank you.
| Permit Application: Application Instructions |
|
| Tax Return Form: Tax Return Instructions |
Calculating Files: Excel File OR Adobe PDF Print Blank Form: Adobe PDF Rates Effective 10/1/19 | Forms last updated 1/16/2025 |
Lodging Sales and Use Tax
Who must file: All individuals, partnerships or corporations in the City of Duluth, Minnesota who derive income from the furnishing of lodging in any hotel, motel, rooming house or trailer camp.
We accept applications for permits by E-mail, but you must have your Adobe Reader fully updated. If you encounter problems with submitting, please print and mail the form in. Thank you.
|
Permit Application: |
|
|
Tax Return Form: |
Permits With 30+ UnitsCalculating Files: Excel File OR Adobe PDF File Print Blank Form: Adobe PDF File Permits With Less Than 30 UnitsMonthly Filers: Calculating Files: Excel File OR Adobe PDF File Print Blank Form: Adobe PDF File Quarterly Filers: Calculating Files: Excel File OR Adobe PDF File Print Blank Form: Adobe PDF File Rates Effective 10/1/19 | Forms last updated 1/16/2025 |
City of Duluth Tourism Taxes FAQ
City of Duluth Tourism Tax is collected in addition to Minnesota Sales Tax and Duluth General Sales Tax. City of Duluth Tourism Taxes are remitted to the City of Duluth Treasurer.
- All Food and Beverage establishments with $100,000 or more in annual sales are required to collect and file Tourism Taxes with the City of Duluth.
- All Lodging establishments must collect and file Tourism Taxes with the City of Duluth.
- Food and Beverage establishments must collect 2.25% for the Food and Beverage Tax. Sales are reported and tax collected is remitted to the City of Duluth Treasurer.
- All Lodging establishments must collect 3.0% for the Lodging Excise Tax; those with more than 30 units must also collect an additional 2.5% Lodging Tax.
- This amount is in addition to the Minnesota Sales Tax (6.875%), St. Louis County Transit Sales/Use Tax (0.5%) and Duluth General Sales Tax (1.5%). Minnesota Sales Tax, St. Louis County Transit Sales Use Tax and Duluth General Sales Tax are paid to the State of Minnesota via the Minnesota Department of Revenue website.
Sales must be reported and tax remitted by the 20th of the month following the period in which the sales occurred. For example, the filing for January sales is due by February 20th.
Filings can be made in person or via mail to:
City Finance Department
411 West 1st Street, Room 120
Duluth, MN 55802
Or in the City Drop Box located here.
At present the City of Duluth does not accept online filing of Tourism Taxes. State of Minnesota Sales Tax and Duluth General Sales Tax can be filed on line via the State of Minnesota Department of Revenue website.
Filing received after, or post-marked later than the 20th of the month are subject to a penalty and interest. The penalty for late filing is dependent on the amount of tax that was due and the lateness of the return. Click here to see a grid that gives information on penalties. If you have Excel, you may click here to use our penalty and interest calculator. Interest is assessed on both tax and penalty at an 18% Annual Percentage Rate.
Filings are due by the 20th of the month even if there are no sales to report. If there have been no sales for a filing period, indicate zero on the return.
Tourism taxes were established by State Statute and City Ordinance. They are designated for Tourism related uses to promote and support the City of Duluth as a Tourist and Convention destination. This includes the Duluth Entertainment and Convention Center, Spirit Mountain and Tourism related public improvements and activities.
You can contact the Treasurer's office by calling 218-730-5350. Office hours are 8:30 A.M. - 4:00 P.M., Monday through Friday.
