(a) Privilege of occupancy.
(1) Exceptions. No tax shall be imposed on room rentals paid by any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty.
(2) Exemptions. No exemption from the tax imposed under this Article I shall be granted except upon a claim therefor made at the time the rent is collected by the
, and such claim shall be made in writing and under penalty of perjury. All such claims shall be forwarded to the city when the reports and collections are submitted as required under § 4.05 of this Article I. Such exemptions shall be granted as follows: upon any person to whom or occupancy to which it is beyond the power of the city to so tax.
(3) A lease of or license to use specific real property for lodging purposes is not considered a taxable sale if all of the following conditions are met:
(A) The lease or license constitutes an enforceable agreement to use the specific real property for at least 30 continuous days; and
(B) The lease or license requires at least 30 days’ notice of termination.
(b) Privilege of admittance.
(1) Exceptions. Effective October 19, 1977, no tax shall be imposed on admissions for entertainment, excluding amateur and professional sporting events, at facilities located in the city and owned by the city or any other public agency.
(2) Exemptions.
(A) No exemption from the tax imposed under this Article I shall be granted except as follows:
(i) Upon the gross receipts from any
conducted by a corporation, society, association, foundation or institution which is organized exclusively for
purposes; and
(ii) Upon gross receipts from an
which either: (a) accrue to a nonprofit corporation duly organized under M.S. Chapter 317A, as it may be amended from time to time, or under the laws of another state; or (b) are applied or donated to a purpose serving a public interest, rather than a private interest or the private pecuniary gain of the
or any other person.
(B) The city may require documentation or other proof establishing the basis for exempt amounts claimed pursuant to this section. Such documentation may include a copy of agreements or contracts between the
and the nonprofit organization concerning an
.
(C) No nonprofit organization whose gross receipts would be exempt under this section may assign or allow its name or status to be used by any other person or group for the purposes of obtaining an exemption.
(1958 Code, § 210.04) (Ord. 69-82, passed 9-29-1969; Ord. 76-44, passed 9-13-1976; Ord. 77-77, passed 10-17-1977; Ord. 83-54, passed 12-5-1983; Ord. 98-18, passed 4-20-1998; Ord. 2003-15, passed 5-5-2003)