Pursuant to M.S. § 469.190, as it may be amended from time to time, a tax is imposed on the rent charged by an operator for providing lodging to any person. A tax of 3% shall be imposed. The tax collected by the operator 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 program to collect from a lodger.
(2004 Code, § 116.02) (Ord. 801, passed 2-22-1989; Ord. 91-31, passed 4-9-1991; Ord. 95-132, passed 2-14-1995) Penalty, see § 10.99