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<br />ORDINANCE NO. 682 <br /> <br />AN ORDINANCE ESTABLISHING A LOCAL LODGING TAX AND ADDING <br />CHAPTER 204 TO THE MOUNDS VIEW CITY CODE. <br /> <br />THE MOUNDS VIEW CITY COUNCIL HEREBY ORDAINS THAT CHAPTER 204 <br />IS HEREBY ADDED TO THE MOUNDS VIEW MUNICIPAL CODE TO READ AS <br />FOLLOWS: <br /> <br />CHAPTER 204 <br /> <br />204.01 Definitions: As used in this Chapter, the following words and <br />terms 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, <br />motel, rooming house, tourist court, or resort, except where such <br />lodging shall be for a continuous period of thirty (30) days or more to <br />the same lodger. <br /> <br /> D. OPERATOR. A person who provides lodging to others, or any <br />officer, agent of employee of such person. <br /> <br /> E. PERSON. Any individual, corporation, partnership, association, <br />estate, receiver, trustee, executor, administrator, assignee, syndicate <br />or any other combination of individuals. Whenever the term “person” <br />is used in any provision of this Chapter prescribing and imposing a <br />penalty, the term as applied to a corporation, association, or <br />partnership, shall mean the officers, or partners thereof as the case <br />may be. <br /> <br /> F. RENT. The total consideration valued in money charged for lodging <br />whether paid in money or otherwise, but shall not include any <br />charges for services rendered in connection with furnishing lodging <br />other than the room charge itself. <br /> <br /> G. LODGER. The person obtaining lodging from an operator. <br /> <br />204.02 Imposition of Tax. There is hereby imposed a tax of three <br />percent (3%) on the rent charged by an operator for providing lodging to any <br />person. The tax shall be stated and charged separately and shall be collected by