Lodging Tax


Lodging Tax Overview (Current Lodging Tax Report).
Lodging Tax is collected and paid to Cook County, if you operate a lodging business located in a Cook County. Lodging taxes apply to room rentals of less than 30 consecutive days. The 4% (1% in limited areas) lodging tax is collected by you, from your lodging guests and must then be paid to the County as often as your business pays state sales tax: monthly, quarterly, or annually.



Three fourths of the tax collected goes to your tourism association to help promote your business. One quarter of the tax collected is for the Cook County Visitors Bureau to boost tourism during the shoulder seasons.

Lodging Tax Payments
There are three ways to submit your Lodging tax payment: online, mail, or in person at the Auditor’s Office in the Cook County Courthouse.
  • You must submit your payment and the tax report form. Payments are due as follows:
  • Monthly Payments must be received or (if by mail) postmarked by the 25th of the following month.
  • Quarterly payments must be received or (if by mail) postmarked by the 25th of April, July, October, and January.
  • Annual payments must be received or (if by mail) postmarked by February 5th of the following year.
Penalties apply for failure to pay on time or to report lodging tax information. Contact the Auditor’s Office Financial Coordinator for more information.

Online Payments

  1. Download the appropriate Tax Report Form based on your Lodging Tax District.
  2. Complete the form and calculate the Lodging Tax.
  3. Email or mail the completed form to the Cook County Auditor’s Office.
  4. Use the Cook County Online Payment Service to pay your lodging taxes.
By Mail or in Person
  1. Download the appropriate Tax Report Form based on your Lodging Tax District.
  2. Complete the form and calculate the Lodging Tax.
  3. Mail the payment and completed form to the Cook County Auditor’s Office.
Lodging Tax Information and Forms

See Also:
Local Lodging Tax, Minnesota State Statutes
Current Lodging Tax Report


Contact Us


Braidy Powers
County Auditor-Treasurer
e-mail


Karen Blackburn
Deputy Auditor/Financial Coord.
e-mail

Cook County Courthouse
411 W. 2nd Street
Grand Marais, MN 55604

PH: 218-387-3640
FAX: 218-387-3043

Hours
Monday – Friday
8am – 4pm
© 2017 Cook County Minnesota