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ORDINANCE NO. 789 <br />STATE OF MINNESOTA <br />COUNTY OF RAMSEY <br />CITY OF NEW BRIGHTON <br />AN ORDINANCE RELATING TO LOCAL LODGING TAX <br />THE NEW BRIGHTON CITY COUNCIL ORDAINS THAT CHAPTER 34 IS <br />HEREBY ADDED TO THE MUNICIPAL CODE AS FOLLOWS: <br />34-1. Definitions: <br />used in Chapter 34, the following words and terms shall have meanings given to them by <br />section. <br />The Finance Director of the City. <br />CITY. The City of New Brighton. <br />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 <br />period of thirty (30) days or more to the same lodger. <br />OPERATOR. A person who provides lodging to others, or any officer, agent or <br />employee of such person. <br />PERSON. Any individual, corporation, partnership, association, estate, receiver, <br />trustee, executor, administrator, assignee, syndicate or any other combination of <br />individuals. Whenever the term "person" is used in any provision of this Chapter <br />prescribing and imposing a penalty, the term as applied to a corporation, association, or <br />partnership, shall mean the officers or partners thereof as the case may be. <br />RENT. The total consideration valued in money charged for lodging whether paid in <br />money or otherwise, but shall not include any charges for services rendered in <br />connection with furnishing lodging other than the room charge itself. <br />LODGER. The person obtaining lodging from an operator. <br />34-2. Imposition of Tax. <br />is hereby imposed a tax of three percent (30/6) on the rent charged by an operator for <br />ling lodging to any person. The tax shall be stated and charged separately and shall be <br />ted by the operator from the lodger. The tax collected by the operator shall be a debt <br />by the operator to the City and shall be extinguished only by payment to the City. In no <br />