Pursuant to M.S. § 469.190, there is hereby imposed a 3% lodging tax on the gross receipts from the furnishing for consideration of lodging within the City of Lino Lakes on or after January 1, 2010. The lodging 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 lodging tax imposed by this section upon an operator exceed the amount of lodging tax that the operator is authorized and required by this chapter to collect from the lodger.
(Ord. 07-09, passed 10-12-2009)