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<br />204.01 204.01 (Rev. 6/01) <br /> <br /> <br />CHAPTER 204 <br /> <br />LOCAL LODGING TAX <br />(Added, Ord. 682, 6-11-01) <br /> <br /> <br />SECTION: <br /> <br />204.01: Definitions <br />204.02: Imposition of Tax <br />204.03: Collections <br />204.04: Exemptions <br />204.05: Advertising No Tax <br />204.06: Payments and Returns <br />204.07: Examination of Return, Adjustments, Notices and Demands <br />204.08: Refunds <br />204.09: Failure to File a Return <br />204.10: Penalties <br />204.11: Administration of Tax <br />204.12: Examination of Records <br />204.13: Violations <br />204.14: Use of Proceeds <br />204.15: Appeals <br /> <br /> <br />204.01: DEFINITIONS: As used in this Chapter, the following words and terms <br />shall have meanings given to them by this Section. <br /> <br /> a. DIRECTOR: The Finance Director of the City. <br /> <br /> b. CITY: The City of Mounds View. <br /> <br /> c. LODGING: The furnishing for consideration of lodging by a hotel, motel, rooming <br />house, tourist court, or resort, except where such lodging shall be for a continuous period <br />of thirty (30) days or more to the same lodger. <br /> <br /> d. OPERATOR: A person who provides lodging to others, or any officer, agent or <br />employee of such person. <br /> <br />City of Mounds View