(A) Purpose. In order to fund a local convention or tourism bureau for the purpose of marketing and promoting the city as a tourist or convention center it is in the best interest of the city to impose a local lodging tax in accordance with Minnesota Statutes.
(B) Definitions. For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
LODGING. The furnishing, for consideration, of accommodations at a hotel, motel, rooming house, tourist court or resort; other than the renting or leasing of it for a continuous period of 30 days or more.
OPERATOR. Any person, corporation, partnership or association who provides lodging to others.
(‘81 Code, § 9-20) (Ord. 618, passed 6-27-96)