§ 14-81. Imposition of tax.

Latest version.

Pursuant to Minnesota Statutes, Section 469.190, there is hereby a tax imposed on the rent charged by an operator for providing lodging to any person. 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 tax imposed by this section upon an operator exceed the amount of tax which the operator is authorized and required by this article to collect from a lodger.

(Ord. No. 2014-014, § 1, 10-28-14)

                    
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