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)