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shall the tax imposed by this section upon an operator exceed the amount of tax that the <br />itor is authorized and required by this Chapter to collect from a lodger. <br />34-3. Collections. <br />operator shall collect the tax imposed by this Chapter at the time rent is paid. The tax <br />;tions shall be held in trust by the operator for the City.The amount of tax shall be <br />itely stated from the rent charged for the lodging. <br />34-4. Exemptions. <br />exemption shall be granted to any person as to whom or whose occupancy it is beyond the <br />ver of the City to tax. No exemption shall be granted except upon a claim therefor made at <br />time the rent is collected and such a claim shall be made in writing under penalty of <br />ury on forms provided by the City. All such claims shall be forwarded to the City when <br />returns and collections are submitted as required by this Chapter. <br />34-5. Advertising No Tax. <br />shall be unlawful for any operator to advertise or hold out or state to the public or any <br />;tomer, directly or indirectly, that the tax or any party thereof will be assumed or absorbed <br />the operator, or that it will not be added to the rent or that, if added, it or any part thereof <br />Il be refunded. In computing the tax to be collected, amounts of tax less than one cent shall <br />considered an additional cent <br />34-6. Payments and Returns. <br />taxes imposed by this Chapter shall be paid by the operator to the City no later than <br />my five (25) days after the end of the month in which the taxes were collected. At the time <br />payment the operator shall submit a return upon such forms and containing such <br />)rmation as the City may require. The return shall contain the following minimum <br />The total amount of rent collected for lodging during the period covered by the return. <br />The amount of tax required to be collected and due for the period. <br />The signature of the person filing the return or that of an agent duly authorized in <br />writing. <br />The period covered by the return. <br />The amount of uncollectible rental charges subject to the lodging tax. <br />A copy of the Minnesota State Sales and Use Tax Return submitted by the operator for <br />the period covered by the return. <br />A copy of the "on-line" confirmation of the Minnesota Sales & Use Tax Return <br />payment. <br />operator may offset against the taxes payable with respect to any reporting period, the <br />ant of taxes imposed by this Chapter previously paid as a result of any transaction the <br />2 <br />