A. Amount Of Tax: A tax of three percent (3%) is hereby imposed on the gross receipts from the furnishing for consideration of lodging at a hotel, motel, rooming house, tourist court or resort, within the city, other than the renting or leasing of it for a continuous period of thirty (30) days or more.
B. Persons Liable For Lodging Tax: All persons furnishing for consideration lodging at a hotel, motel, rooming house, tourist court or resort within the city, other than the renting or leasing of it for thirty (30) days, are liable to the city for payment of the lodging tax established hereby.
C. Payment Of Tax: All persons liable for payment of the lodging tax shall remit amounts due to the city at least monthly. Remittance of amounts due shall be accompanied by such information as the city administrator may require showing calculations of the amount due. All persons liable for payment of the lodging tax shall maintain books and records of their activities which shall be available for inspection by the city at reasonable times and upon reasonable notice.
D. Disposition Of Proceeds: Disposition of proceeds of the lodging tax shall be made pursuant to Minnesota statutes section 469.190, subdivision 3, as amended. The city council may, at its discretion, seek such counsel or advice as it deems appropriate in disposition of the proceeds. (Ord. 107, 3rd Series, eff. 7-1-1991)