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4. The term "Operator" means the person who provides lodging to others or any <br /> officer, agent or employee of such person. <br /> 5. The term "Person" means any individual, firm, corporation, partnership, <br /> association, estate, trustee, executor, administrator, assignee, syndicate, lessee, <br /> or receiver or any other combination of individuals. whenever the term <br /> "person" is used in any provision of this chapter prescribing and imposing a <br /> penalty, the term as applied to a corporation, association, or partnership shall <br /> mean the officers, or partners thereof as the case may be. <br /> 6. The terra."rent"means the Gross Receipts from the furnishing of lodging. <br /> 7. The term"Lodger"means the person obtaining lodging from an operator. <br /> 8. The term "Lodging Tax" means a tax imposed by the City of three percent <br /> (3%) of the gross receipts from the furnishing for consideration of lodging. <br /> Section 607.3 IMPOSITION OF LODGING TAX. Pursuant to M.S.A. § <br /> 469.190, there is hereby imposed a three percent (3%) lodging tax on the gross receipts <br /> from the furnishing for consideration of lodging within the City of Lino Lakes on or after <br /> January 1, 2010. The lodging tax shall be stated and charged separately and shall be <br /> collected by the operator from the lodger. The tax collected by the operator shall be a <br /> debt owed by the operator to the City and shall be extinguished only by payment to the <br /> City. In no case shall the lodging tax imposed by this section upon an operator exceed the <br /> amount of lodging tax that the operator is authorized and required by this chapter to <br /> collect from the lodger. <br /> Section 607.4 COLLECTIONS. Each operator shall collect the tax imposed <br /> by this chapter at the time the rent is paid. The tax collections shall be deemed to be held <br /> in trust by the operator for the City. The amount of tax shall be separately stated from the <br /> rent charged for the lodging. <br /> Section 607.5. ADVERTISING NO LODGING TAX. It shall be unlawful for <br /> any operator to advertise or hold out or state to the public or any customer, directly or <br /> indirectly, that the lodging tax or any part thereof will be assumed or absorbed by the <br /> operator, or that it will not be added to the rent or that, if added, it or any part thereof will <br /> be refunded. In computing the tax to be collected, amounts of tax less than one cent shall <br /> be considered an additional cent. <br /> Section 607.6 PAYMENT AND RETURNS. The taxes imposed by this chapter <br /> shall be paid by the operator to the city monthly not later than 25 days after the end of the <br /> month in which the taxes were collected. At the time of payment, the operator shall <br /> submit a return upon such forms and containing such information as the director may <br /> require. At the minimum.,the return shall contain the following information: <br /> A. The total amount of rent collected for lodging during the period <br />