HOSPITALITY INDUSTRY TAXES

Minneapolis, MN

State Sales Tax: 6.875%City Sales and Use Tax: .5%Hennepin County Tax: .15%

Metro Transit Tax: .25%

Downtown Minneapolis Sales Tax – 7.775%

Hotel Lodging TaxState Sales Tax 6.875%City Sales and Use Tax .5%City Lodging Tax 2.625%City Entertainment Tax 3.0%Hennepin County Stadium Tax .15%Metro Transit Sales Tax .25%

Total Hotel Tax 13.4%

Downtown Food TaxState Sales Tax 6.875%City Sales & Use Tax .5%Downtown Restaurant Tax 3%Hennepin County Stadium Tax .15%Metro Transit Sales Tax .25%

Total Tax on Food 10.775%

Downtown Liquor TaxCity Sales and Use Tax .5%State Liquor Tax 9%Downtown Liquor Tax 3%Hennepin County Stadium Tax .15%Metro Transit Sales Tax .25%

Total Tax on Liquor 13.275%

(An additional 3 percent will be added to the food and liquor taxes stated above if the facility has live entertainment. The total food and liquor taxes are 3 percent less outside of downtown Minneapolis. )

7/31/09