Persuant to authority granted under M.S. § 469.190 there is hereby imposed a tax of 3% on the rent charged by an operator for providing lodging to any person. The tax shall be stated and charged separately, and shall be collected by the operator from the lodge. The tax collected by the operator shall be a debt owned by the operator to the city it shall be a lien on the real estate to which it applies, and 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 the operator is authorized and required by this chapter to collect from a lodger.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 102, passed 7-6-2015) Penalty, see § 124.99