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380.03 Collections: Each Operator shall collect the tax imposed by this Chapter at the time Rent is paid. The tax collections shall be held in trust by the Operator for the City. The amount of tax shall be separately stated from the Rent charged for the Lodging. 380.04 Exemptions: An exemption shall be granted to any person as to whom or whose occupancy it is beyond the power of the City to tax. No exemption shall be granted except upon a claim therefore made at the time the Rent is collected and such a claim shall be made in writing under penalty of perjury on forms provided by the City. All such claims shall be forwarded to the City when the returns and collections are submitted as required by this Chapter. 380.05 Advertising No Tax: It shall be unlawful for any Operator to advertise or hold out or state to the public or any customer, directly or indirectly, that the tax or any party thereof will be assumed or absorbed by the Operator, or that it will not be added to the Rent or that, if added, it or any part thereof will be refunded. Operator must collect. In computing the tax to be collected, amounts of tax less than one cent ($0.01) shall be considered an additional cent ($0.01). 380.06 Payments and Returns: The taxes imposed by this Chapter shall be paid by the Operator to the City not later than twenty- five (25) days after the end of the month in which the taxes were collected. At the time of payment, the Operator shall submit a return upon such forms and containing such information as the City may require. The return shall contain the following minimum information: 1) The total amount of Rent collected for Lodging during the period covered by the return. 2) The amount of tax required to be collected and due for the period. 3) The signature of the person filing the return or that of an agent duly authorized in writing. 4) The period covered by the return. 5) The amount of uncollectible rental charges subject to the lodging tax. 6) A copy of the "Minnesota State Sales and Use Tax Return" submitted by the Operator for the period covered by the return. The Operator may offset against the taxes payable with respect to any reporting period, the amount of taxes imposed by this Chapter previously paid as a result of any transaction the consideration for which became uncollectible during such reporting period, but only in proportion to the portion of such consideration which became uncollectible. Page 2 of 5