(A) Pursuant to M.S. § 469.190, as it may be amended from time to time, there is hereby imposed a minimum tax of 3%, or any amount thereof, up to the maximum allowed by law as authorized by the City Commission, of the gross receipts from the furnishing for consideration for lodging within the city.
(B) In no case shall the lodging tax imposed by this subchapter upon an operator exceed the amount of lodging tax that the operator is authorized and required by this section to collect from a lodger.
(Ord. 114, passed 3-11-2014)