Finance
THE CITY OF DULUTH, MINNESOTA

Tourism Taxes

Last Updated on: 7/24/2014 2:36:26 PM

 

Please note, tax rates below are effective 8/1/14.  For information or tax forms for dates prior to 8/1/14, please contact the Treasurer's office by E-mail or phone (218-730-5350)

 

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.

Permit Application:  
Instructions 
Adobe PDF File 
Tax Return Form:   
Instructions 
Excel File   OR   Adobe PDF    *Rates Effective 8/1/14
*Excel file will calculate taxes for you. 
*If you do not have Excel, use Adobe PDF form.

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.

Permit Application:  Instructions  Adobe PDF File
Tax Return Form:   Instructions Excel File   OR   Adobe PDF   *Rates Effective 8/1/14
*Excel file will calculate taxes for you. 
*If you do not have Excel, use Adobe PDF form.

City of Duluth Tourism Taxes FAQ

How does Duluth Tourism Tax differ from Minnesota Sales Tax?

  • 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.

Who must collect and file City of Duluth Tourism Taxes?

  • 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.

What is the City of Duluth Tourism Tax rate I must collect?

  • 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%) and Duluth General Sales Tax (1.0%).  Minnesota Sales Tax and Duluth General Sales Tax are paid to the State of Minnesota via the Minnesota Department of Revenue website

What is the deadline for filing Tourism Taxes?

  • 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.

How do I file Tourism Tax?

  • Filings can be made in person or via mail to:

City Treasurer's Office
411 West 1st Street, Room 105
Duluth, MN 55802

Can I file and pay my Tourism Tax on line?

What happens if I forget to file or if I file late?

  • 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. 

What if I am closed or have no sales in a filing month?

  • 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.

How are the Tourism Taxes used by the City?

  • 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.

Who do I call if I have questions?

  • You can contact the Treasurer's office by calling 218-730-5350.  Office hours are 8:00 A.M. - 4:30 P.M., Monday through Friday.

 

 

For tax rate information or forms prior to 8/1/14 please contact the Treasurer's office by E-mail or phone (218-730-5350)

Treasurer's Office
City Hall, Room 105
411 West First Street
Duluth, MN 55802
218-730-5350

[  CONTACT  ]

Office hours are:
8:00 A.M. - 4:30 P.M.
Monday through Friday

City of Duluth, 411 West First Street, Duluth, Minnesota 55802
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