The Covid-19 pandemic has had an impact including weakening the economic sector and decreased income for tourism industry business actors. This study aims to analyze the contribution of hotel tax, restaurant tax, and entertainment tax to Surabaya City Local Revenue before Covid-19 (2019) and during the Covid-19 period (2020-2021). This research is a qualitative descriptive study. The data source used is primary data in the form of interviews and secondary data in the form of documentation. Data analysis uses contribution and effectiveness analysis. The result of this research is that the level of contribution of hotel tax, restaurant tax, and entertainment tax to PAD has decreased in 2020 when the Covid-19 pandemic hit. In 2021, the hotel tax contribution rate managed to increase, but the restaurant and entertainment tax contribution rate did not increase. Meanwhile, the level of effectiveness for hotel taxes and restaurant taxes in 2019 is classified as very effective, then becomes less effective in 2020, and in 2021 it is classified as ineffective. The level of effectiveness of the entertainment tax in 2019 is classified as very effective, but in 2020 and 2021 it is classified as ineffective.