For purposes of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Lino Lakes.
DIRECTOR. The Finance Director of the city.
LODGER. The person obtaining lodging from an operator.
LODGING. The furnishing for a consideration of lodging by a hotel, motel, rooming house, tourist court, resort, bed and breakfast, private campground except where lodging shall be for a continuous period of 30 days or more to the same lodger(s). The furnishing of rooms owned by religious, educational or nonprofit organizations for self-sponsored activities shall not constitute LODGING for purposes of this chapter.
LODGING TAX. A tax imposed by the city of 3% of the gross receipts from the furnishing for consideration of lodging.
OPERATOR. The person who provides lodging to others or any officer, agent or employee of such person.
PERSON. Any individual, firm, corporation, partnership, association, estate, trustee, executor, administrator, assignee, syndicate, lessee, or receiver or any other combination of individuals. Whenever the term PERSON is used in any provision of this chapter prescribing and imposing a penalty, the term as applied to a corporation, association, or partnership shall mean the officers, or partners thereof as the case may be.
RENT. The gross receipts from the furnishing of lodging.
(Ord. 07-09, passed 10-12-2009)