Pursuant to Minnesota Statutes, section 469.190, there is hereby imposed a tax on the rent charged by an operator for providing lodging to any person of five percent (5%). The tax collected by the operator 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 which the operator is authorized and required by this program to collect from a lodger. (Ord. 18, 2nd Series, 5-4-1993; amd. Ord. 137, 2nd Series, 6-12-2017)