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6.35: (Rep. by 1992 Code)
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)
A. Amount Of Tax: A tax of one-half percent (1/2%) is hereby imposed on the gross receipts from the retail sale of food and nonalcoholic beverages, which is subject to state sales tax, sold by the operator of a restaurant or deli, within the city of Little Falls.
B. Persons Liable For Restaurant Sales Tax: All operators of restaurants or delis, who are otherwise liable for payment of state sales tax on sales of food and nonalcoholic beverages within the city of Little Falls, are liable to the city of Little Falls for payment of the restaurant sales tax established hereby.
C. Payment Of Tax: All operators of a restaurant or deli liable for payment of the restaurant sales tax shall remit amounts due to the city of Little Falls 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 operators of a restaurant or deli liable for payment of the restaurant sales tax shall maintain books and records of their activities, which shall be available for inspection by the city of Little Falls at reasonable times and upon reasonable notice.
D. Disposition Of Proceeds: Disposition of proceeds of the restaurant sales tax shall be for tourism purposes, including operating and maintaining the activities and programs of the tourism and convention bureau. (Ord. 75, 4th Series, eff. 7-1-1996; amd. Ord. 21, 6th Series, eff. 7-1-2011)
A. License Required: No person or retail establishment shall sell or offer to sell any fireworks without first having obtained a license to do so from the city.
1. A license application shall be on a form prepared by the city, shall only reference one proposed location for fireworks sales, and shall include:
a. The name and address of the licensee.
b. The proposed location where fireworks are to be sold.
c. The name and address of the owner of the premises in which the fireworks will be sold, and the legal relationship between the owner and applicant.
d. A sketch of the sale location showing where the fireworks shall be displayed, the proposed amount of fireworks on the premises at any one time and all relevant information regarding fire safety on the premises.
2. A license application may be denied if it presents a possible fire hazard as determined by the city, will result in violations of this chapter or state law, or the application is incomplete or inaccurate.
3. The term of the license shall be one year and the license fee shall be established by city council resolution. A license fee shall be due upon any renewal.
B. Violation: It shall be a violation of this chapter for any person to sell or offer to sell fireworks:
1. To any minor. It is the responsibility of the licensee to check photo identification.
2. By any other means, or to any other person, prohibited by federal, state or other local law, city code provision, or other regulation.
3. In any zoning district other than commercial or industrial, unless the proposed licensee operates a retail business that either predates the city zoning ordinance or has a conditional use to conduct retail sales.
4. Within one hundred fifty feet (150') of a school when in session, or church buildings or residential premises.
5. Without a valid city license.
6. Without general liability insurance in an amount of at least one million dollars ($1,000,000.00), each occurrence, two million dollars ($2,000,000.00) aggregate.
C. Responsibility: All licensees shall be responsible for the actions of their employees in regard to the sale of fireworks on the licensed premises, and for purposes of this section, the sale of such an item by an employee shall be considered a sale by the license holder.
D. Administrative Fees: All administrative fees imposed by this section are deemed payable within sixty (60) days of the date of citation, or no later than thirty (30) days after the date of any written decision determining that a violation has occurred for an appeal. Failure to pay any administrative fee imposed within the time limits set herein will result in a license suspension until the date of the payment. (Ord. 98, 5th Series, eff. 5-17-2004)
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