There is hereby imposed a tax on all lodging in the City of Columbus at the rate specified in this section.
A. On all lodging, a tax is hereby established of three percent (3%) of the gross receipts of lodging within the City of Columbus.
B. “Lodging” is defined as gross receipts from the furnishing for consideration of lodging at a hotel, motel, rooming ýhouse, tourist court, or resort, other than the renting or leasing of it for a continuous period of ýý30 days or more.ý
a. Charges for services provided within a guest room are treated as taxable, lodging related services, including: pay per view movies and video games; cots, cribs, refrigerators, roll-away beds, and exercise equipment; pet fee, smoking fee, damage fee and cleaning charges; laundry and dry cleaning services; food or liquor from in-room mini-bars and refrigerators; room service or room delivery fee, including mandatory tips and gratuities; and telephone or wi-fi access charges in guest rooms.
C. The tax imposed by this section shall be paid on a monthly basis and shall be reported on a form acceptable to the City Administrator. Any person providing lodging under this section must submit a duplicate copy of the tax return filed with the Minnesota Department of Revenue annually, without deletions or additions.
D. The tax return and payment of the taxes due must be postmarked, or, if hand-delivered, received in the office of the city Administrator, or before the last business day of the month following the month for which the report is made. An incomplete tax payment or tax return will not be considered timely filed unless corrected and returned by the due date for filing.
E. There shall be an interest charge of eight (8) percent per annum on the unpaid balance of all untimely paid taxes owed by an organization under this section.
[§ 17-100 added by Ord. No. 19-02, effective February 27, 2020.]