Section
33.01 Definitions
33.02 Imposition of tax
33.03 Collections
33.04 Exemptions
33.05 Advertising no tax
33.06 Payment and returns
33.07 Examination of return, adjustments, notices and demands
33.08 Refunds
33.09 Protests by lodger
33.10 Failure to file a return
33.11 Administration of tax
33.12 Examine records
33.13 Contract with state
33.14 Violations
33.15 Use of proceeds
33.16 Appeals
33.99 Penalty
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Granite Falls, Minnesota, acting by or through its duly authorized representative(s).
LODGER. The person obtaining lodging from an operator.
LODGING. The furnishing, for a consideration, of lodging by a hotel, motel, apartment, tourist court, municipal campground, Airbnb (or other similar accommodations utilizing online or telephone marketplace for lodging or rentals), bed and breakfast or resort, other than the renting or leasing of such a premises for a continuous period of 30 days or more to the same occupant. The furnishing of rooms owned by religious, educational, or non-profit organizations for self-sponsored activities shall not constitute LODGING for purposes of this chapter.
OPERATOR. A person who has charge, care, or control of a building in the city, or part thereof, in which dwelling units or rooming units are let, whether in the capacity of owner, lessee, sub-lessee, licensee or any other capacity.
PERSON. Includes all firms, partnerships, associations, corporations, and natural persons.
RENT. The total consideration valued in money charged for lodging, whether paid in money or otherwise, but shall not include any charges for services rendered in connection with furnishing lodging, other than the room charge itself.
(2003 Code, § 12.01) (Ord. 91, passed 11-24-2000; Ord. 201, passed 9-7-2021)
Pursuant to M.S. § 469.190, as it may be amended from time to time, there is hereby imposed a tax of 3% of the rent charged by an operator for providing lodging to any person. The tax shall be stated and charged separately and shall be collected by the operator from the lodger, the tax collected by the operator shall be a debt owed by the operator to the city and shall be extinguished only by payment to the city. In no case shall the tax imposed by this section upon an operator exceed the amount of tax which the operator is authorized and required by this chapter to collect from a lodger.
(2003 Code, § 12.02) (Ord. 91, passed 11-24-2000)
Each operator shall collect the tax imposed by this chapter at the time the rent is paid. The tax collected shall be deemed to be held in trust by the operator for the city. The amount of tax shall be separately stated from the rent charged for the lodging and those persons paying the tax shall receive a receipt of payment from the operator.
(2003 Code, § 12.03) (Ord. 91, passed 11-24-2000)
An exemption shall be granted to any person as to whom or whose occupancy it is beyond the power of the city to tax. No exemption shall be granted, except upon a claim therefor made at the time the rent is collected, and such a claim shall be made in writing and under penalty of perjury on forms provided by the city. All the claims shall be forwarded to the city when the returns and collections are submitted as required by this chapter.
(2003 Code, § 12.04) (Ord. 91, passed 11-24-2000)
Loading...