2009-007 Council Ordinances - Laserfiche WebLink

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4. The term "Operator" means the person who provides lodging to others or any officer, agent or employee of such person. 5. The term "Person" means any individual, firm, corporation, partnership, association, estate, trustee, executor, administrator, assignee, syndicate, lessee, or receiver or any other combination of individuals. Whenever the term "person" is used in any provision of this chapter prescribing and imposing a penalty, the term as applied to a corporation, association, or partnership shall mean the officers, or partners thereof as the case may be. 6. The term "rent" means the Gross Receipts from the furnishing of lodging. 7. The term "Lodger" means the person obtaining lodging from an operator. 8. The term "Lodging Tax" means a tax imposed by the City of three percent (3%) of the gross receipts from the furnishing for consideration of lodging. Section 607.3 IMPOSITION OF LODGING TAX. Pursuant to M.S.A. § 469.190, there is hereby imposed a three percent (3%) lodging tax on the gross receipts from the furnishing for consideration of lodging within the City of Lino Lakes on or after January 1, 2010. The lodging tax shall be stated and charged separately and shall be collected by the operator from the lodger. The tax collected by the operator shall be a debt owed by the operator to the City and shall be extinguished only by payment to the City. 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. Section 607.4 COLLECTIONS. Each operator shall collect the tax imposed by this chapter at the time the rent is paid. The tax collections shall be deemed to be held in trust by the operator for the City. The amount of tax shall be separately stated from the rent charged for the lodging. Section 607.5. ADVERTISING NO LODGING TAX. It shall be unlawful for any operator to advertise or hold out or state to the public or any customer, directly or indirectly, that the lodging tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent or that, if added, it or any part thereof will be refunded. In computing the tax to be collected, amounts of tax less than one cent shall be considered an additional cent. Section 607.6 PAYMENT AND RETURNS. The taxes imposed by this chapter shall be paid by the operator to the city monthly not later than 25 days after the end of the month in which the taxes were collected. At the time of payment, the operator shall submit a return upon such forms and containing such information as the director may require. At the minimum, the return shall contain the following information: A. The total amount of rent collected for lodging during the period