Pursuant to M.S. § 469.190, as it may be amended from time to time, there is hereby imposed a tax on the rent charged by an operator for providing lodging to any person. The lodging tax program shall commence on 1-1-1992. A tax of 3% of the rent charged shall be imposed on the effective date of this chapter. The tax collected by the operator shall be satisfied only by payment to the city of the amount levied by this chapter. In no case shall the tax imposed by this section upon an operator exceed the amount of tax which the operator is authorized and required by this program to collect from the lodger.
(Prior Code, § 50-27) (Ord. 248, passed 1992)