Section
117.01 Definitions
117.02 Imposition of lodging tax
117.03 Exceptions and exemptions
117.04 Advertising no lodging tax
117.05 Collections
117.06 Payment and returns
117.07 Processing returns
117.08 Refunds
117.09 Failure to file return
117.10 Penalties
117.11 Application of payments
117.12 Administration of lodging tax
117.13 Examination of records
117.14 Enforcement
117.15 Appeals
117.16 Use of proceeds
117.17 Establishment of a tourism bureau
117.18 Joint powers agreements
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Perham, Minnesota, acting by or through its duly authorized representative.
LODGER. The person obtaining lodging from an operator.
LODGING. The furnishing for a consideration of lodging by a hotel, motel, rooming house, tourist court, resort, bed and breakfast, private campground, except where lodging shall be for a continuous period of 30 days or more to the same lodger. The furnishing of rooms owned by religious, educational or nonprofit organizations for self-sponsored activities shall not constitute "lodging" for purposes of this chapter.
LODGING TAX. A tax imposed by the city of 3% of the gross receipts from the furnishing for consideration of lodging.
OPERATOR. The person who is the proprietor of the lodging facility, whether in the capacity of owner, lessee, sublessee, licensee or any other capacity.
PERSON. Any person, persons, firm, corporation, partnership, trustee, lessee, or receiver. Whenever used in any clause prescribing and imposing a penalty, the terms “person” or “whoever” as applied to any unincorporated entity shall mean the partners or members thereof, and as applied to corporations, the officers and agents thereof.
RENT. The total consideration valued in money charged for lodging whether paid in money or otherwise, but shall not include any charges for services rendered in connection with furnishing lodging other than the room charge itself.
(Ord. 292, passed 11-9-09)
Pursuant to M.S. § 469.190, as it may be amended from time to time, there is hereby imposed a lodging tax of 3% on the rent charged by an operator for providing lodging to any person. 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. 292, passed 11-9-09)
(A) Exceptions. The lodging tax shall not apply to the furnishing for consideration of lodging for a continuous period of 30 days or more to the same lodger.
(B) Exemptions. An exemption shall be granted to any person as to whom or whose occupancy it is beyond the power of the city to tax. No exemption shall be granted except upon a claim made at the time the rent is collected. Such claim shall be made in writing and under penalty of perjury on forms provided by the city. All such claims shall be forwarded to the city when the returns and collections are submitted as required by this chapter.
(Ord. 292, passed 11-9-09)
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