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Section 545 <br /> 545.02 Imposition of Tax. <br /> Pursuant to Minnesota Statutes § 469.190 a tax is hereby imposed on the rent charged by an operator for <br /> providing lodging. A tax of three percent (3%) shall be imposed commencing at 12:00 a.m. on January 1, <br /> 2001. The tax collected by the operator shall be a debt owed by the operator to the City and shall be <br /> extinguished only by payment to the City. In no case shall the tax imposed by this section exceed the amount <br /> of tax which the operator is authorized and required by this chapter to collect from a lodger. <br /> 545.03 Collections. <br /> Each operator shall collect the tax imposed by this chapter at the time the lodger pays the rent. In computing <br /> the tax to be collected, amounts of tax less than one cent shall be considered an additional cent. The tax <br /> collection shall be deemed to be held in trust by the operator for the City. The amount of tax shall be <br /> separately stated from the rent charged for the lodging and those persons paying the tax shall receive a <br /> receipt of payment from the operator. <br /> 545.04 Exceptions and Exemptions. <br /> Subd. 1. Exceptions. No tax shall be imposed on rent for lodging paid by any officer or employee of <br /> a foreign government who is exempt by reason of express provisions of federal law or <br /> international treaty. <br /> Subd. 2. Exemptions. An exemption shall be granted to any person as to whom or whose occupancy <br /> it is beyond the power of the City to tax. No exemption shall be granted except upon a claim <br /> therefore made at the time the rent is collected and such a claim shall be made in writing and <br /> under penalty of perjury on forms provided by the City. All such claims shall be forwarded <br /> to the City when the returns and collections are submitted as required by this Section. <br /> 545.05 Advertising No Tax. <br /> It shall be unlawful for any operator to advertise or hold out or state to the public or any customer, directly or <br /> indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will be <br /> added to the rent or that, if added, it or any part thereof will be refunded. <br /> 545.06 Payment and Returns. <br /> The taxes imposed by this Section shall be paid by the operator to the City monthly not later than 25 days <br /> after the end of the 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 require. <br /> A. The return shall contain the following minimum information: <br /> 1. The total amount of rent collected for lodging during the period covered by the return. <br /> 2 <br /> O1/01/2001 Ord.519,Add Chapter 545,Lodging Tax <br /> 12/14/2009 Ord.629,Eliminate 545.15,Termination <br />