Finance

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 

Adobe PDF File
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 1/26/2023

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: 
Application Instructions 

Adobe PDF File

Tax Return Form:
Tax Return Instruction
Permits With 30+ Units

Calculating Files:  Excel File  OR  Adobe PDF File

Print Blank Form:  Adobe PDF File

Permits With Less Than 30 Units

Monthly 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 1/26/2023 

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 Treasurer's Office
411 West 1st Street, Room 120
Duluth, MN 55802

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.

Contact

Finance Department
City Hall, Room 120
411 West First Street
Duluth, MN 55802
218-730-5350