Pursuant to M.S. § 469.190, as it may be amended from time to time, there is hereby a tax imposed on the rent charged by an operator for providing lodging to any person. The lodging tax program shall commence on January 1, 2007. A tax of 2% shall be imposed on the effective date of this subchapter. The tax collected by the operator shall be extinguished only by payment to the city. In no case shall the tax imposed by this subchapter upon an operator exceed the amount of tax which the operator is authorized, and required by this program, to collect from a lodger.
(Prior Code, § 14.02) (Ord. 016, fourth series, passed 12-19-2023)