3% Local Enforcement Tax Information (by City)

This page provides local enforcement tax data from Minnesota cities for the last calendar year. Also known as the 3% Local Lawful Gambling Regulatory Tax, this municipal tax may be imposed by cities to cover costs incurred to regulate gambling within their jurisdiction (Sec. 349.213, subd. 3). Cities may only levy this tax if the amount is necessary to fund regulatory activities such as site inspections, compliance reviews, and corrective action.

Use the search function below to find specific cities and view their local enforcement tax information. The dashboard displays each city's tax rate, previous year balance, interest earned, regulatory costs, taxes collected, refunds issued, and year-end balance. Each city implementing the tax is required to submit this calendar-year report detailing the amounts collected and spent

Important Note: If your organization is required by your local unit of government to pay the 3% Local Enforcement Tax but your local unit of government is not listed below, please contact the Minnesota Gambling Control Board at 651-539-1900.

Disclaimer: The information displayed on this page is provided directly by the respective cities and municipalities. The Gambling Control Board cannot guarantee the accuracy or completeness of this data. For official tax information or specific questions about local enforcement taxes, please contact the relevant city offices directly.