§ 4.03  IMPOSITION OF TAX.
   (a)   On and after May 1, 1970, the following tax shall apply.
      (1)   For the privilege of occupancy of any , each person shall pay a tax in the amount of 3% of the charge made by the .
      (2)   For the privilege of admittance to any , each person shall pay a tax in the amount of 3% of the admission price charged by the .
      (3)   Those persons qualifying under subsections (a)(1) or (a)(2) above shall pay the tax to the of the or the establishment at the time the charge or the admission is paid. Said tax constitutes a debt owed to the city by the and is extinguished only by payment to the city.
   (b)   In addition to the tax in subsection (a)(1) above, on and after January 1, 1987, there shall be a tax on the gross receipts from the furnishing for consideration of lodging for a period of less than 30 days at a , motel, rooming house, tourist court or resort in the amount of 2%. All persons to whom lodging is furnished under this subsection (b) shall pay the tax to the of the establishment at the time payment for lodging is made. This 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 subsection (b) shall be expended only for the purposes stated in Laws 1986, Chapter 391.
   (c)   Subsection (b) above shall take effect upon publication, notwithstanding the deferred imposition date of the tax on and after January 1, 1987.
   (d)   In addition to the tax in subsections (a)(1) and (b) above, on and after October 1, 1991, there shall be a tax on the gross receipts from the furnishing for consideration of lodging for a period of less than 30 days at a , motel, rooming house, tourist court or resort in the amount of 1%. All persons to whom lodging is furnished under this subsection (d) 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 only for the purposes stated in Laws 1991, Chapter 291, Article 8, § 25.
   (e)   Subsection (d) above shall take effect upon publication, notwithstanding the deferred imposition date of the tax on and after October 1, 1991.
   (f)   In addition to the tax in subsections (a)(1), (b) and (d) above, on and after August 1, 2002, there shall be a tax on the gross receipts from the furnishing for consideration of lodging for a period of less than 30 days at a , motel, rooming house, tourist court or resort in the amount of 1%. All persons to whom lodging is furnished under this subsection (f) 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 only for the purposes stated in Laws of Minnesota 2002, Chapter 377, Article 3, § 20, subd. 1.
   (g)   Subsection (f) above shall take effect upon publication, notwithstanding the deferred imposition date of the tax on and after August 1, 2002.
(1958 Code, § 210.03)  (Ord. 69-82, passed 9-29-1969; Ord. 86-37, passed 6-23-1986; Ord. 91-49, passed 6-24-1991; Ord. 2002-26, passed 7-1-2002)