§ 4.42  IMPOSITION AND COLLECTION OF SPECIAL AREA TAXES.
   (a)   A lodging tax shall be imposed and collected under the following terms.
      (i)   On and after the sale of the and upon written notification by the to the city that the terms and conditions in the have been satisfied for the imposition and collection of the tax authorized by this subsection (a) there shall be imposed and collected a tax on the gross receipts in the from the furnishing for consideration of lodging for a period of less than 30 days at a in the amount of up to 1%. All persons to whom lodging is furnished under this subsection (i) shall pay the tax to the of the establishment at the time payment for lodging is made. The tax, whether collected or not, shall constitute a debt owed to the city by the and shall be extinguished only by payment to the city. The tax collected under this paragraph shall be expended pursuant to Laws of Minnesota 2008, Chapter 366, Article 5, Section 28, Subdivisions 1 and 3, as amended by Laws of Minnesota 2010, Chapter 216, Section 48, and the requirements of the .
      (ii)   Subsection (a)(i) above shall take effect upon publication, notwithstanding the deferred imposition date of the tax as provided for in the .
      (iii)   Upon receipt by the city of written notification from the stating that the terms and conditions in the have been satisfied for the termination of the tax imposed by this subsection (a), the tax shall be terminated until another notification is received under the provisions of subsection (a)(i).
   (b)   An admissions and recreation tax shall be imposed and collected under the following terms.
      (i)   On and after the sale of the and upon written notification by the to the city that the terms and conditions in the have been satisfied for the imposition and collection of the tax authorized by this subsection (b) there shall be imposed and collected, for the privilege of admittance to any entertainment and recreation facilities and for the rental of recreation equipment within the , a tax in the amount of up to 1% of the admission price charged by the . The tax, whether collected or not, shall constitute a debt owed to the city by the and shall be extinguished only by payment to the city. The tax collected under this paragraph shall be expended pursuant to Laws of Minnesota 2008, Chapter 366, Article 5, Section 28, Subdivisions 1 and 4, as amended by Laws of Minnesota 2010, Chapter 216, Section 48, and the requirements of the .
      (ii)   Subsection (b)(i) above shall take effect upon publication, notwithstanding the deferred imposition date of the tax as provided for in the .
      (iii)   Upon receipt by the city of written notification from the stating that the terms and conditions in the have been satisfied for the termination of the tax imposed by this subsection (b), the tax shall be terminated until another notification is received under the provisions of subsection (b)(i).
   (c)   A food and beverages tax shall be imposed and collected under the following terms.
      (i)   On and after the sale of the and upon written notification by the to the city that the terms and conditions in the have been satisfied for the imposition and collection of the tax authorized by this subsection (c) there shall be imposed and collected a sales tax in the amount of up to 3% on the gross receipts on all sales of food and beverages by a or , that are located within the . The tax, whether collected or not, shall constitute a debt owed to the city by the of the or and shall be extinguished only by payment to the city. The tax collected under this paragraph shall be expended pursuant to Laws of Minnesota 2008, Chapter 366, Article 5, Section 28, Subdivisions 1 and 5, as amended by Laws of Minnesota 2010, Chapter 216, Sections 48, and the requirements of the .
      (ii)   Subsection (c)(i) above shall take effect upon publication, notwithstanding the deferred imposition date of the tax as provided for in the .
      (iii)   Upon receipt by the city of written notification from the stating that the terms and conditions in the have been satisfied for the termination of the tax imposed by this subsection (c), the tax shall be terminated until another notification is received under the provisions of subsection (c)(i).
(Ord. 2019-42, passed 11-12-2019)