The Finance Director's office is located in the City Hall at 522 1st Avenue.
Office hours are Monday through Friday 8:00 a.m. to 4:30 p.m. excluding major holidays.

The Finance Director is appointed by the City Council and is custodian of all money received by the City.

Miranda Pietila, Finance Director
(218) 834-5631


The City of Two Harbors has a one half percent sales and use tax. Two Harbors use tax applies when you buy items or services for business or personal use in Two Harbors without paying Two Harbors sales tax to the vendor. Use tax is similar to the sales tax and the rates are identical. It is based on your cost of taxable purchases. Common examples of when use tax is due are:

  • You buy items outside Two Harbors and the seller doesn't charge local sales tax, and you use the item for business or personal use in the local area.
  • You buy a taxable item for your business from an out-of-state seller who does not charge or collect local sales tax.

Additional information on calculating and paying the Two Harbors sales and use tax can be found on the Minnesota Department of Revenue website at