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<br /> City of Arden.Hills Ordinance #351 Establishing a Local Lodging Tax <br /> 380.02 Imposition of Tax. There is hereby imposed a tax of three percent (3%) on <br /> . the rent charged by an operator for providing lodging to any person. The tax <br /> shall be stated and charged separately and shall be collected by the operator <br /> from the lodger. The tax collected by the operator shall be a debt owed by the <br /> operator to the City and shall be extinguished only by payment to the City. In <br /> no case shall the tax imposed by this section upon an operator exceed the <br /> amount of tax which the operator authorized and required by this Chapter to <br /> collect from a lodger. <br /> 380.03 Collections. Each operator shall collect the tax imposed by this Chapter at the <br /> time rent is paid. The tax collections shall be held in trust by the operator for <br /> the City. The amount oftax shall be separately stated from the rent charged <br /> for the lodging. <br /> 380.04 Exemptions. An exemption shall be granted to any person as to whom or <br /> whose occupancy it is beyond tbe power ofthe City to tax. No exemption <br /> shall be granted except upon a claim therefore made at the time the rent is <br /> collected and such a claim shall be made in writing under penalty of petjury <br /> on fonns provided by the City. All sucb claims shall be forwarded to the City <br /> when the returns and collections are submitted as required by this Chapter. <br /> 380.05 Advertisinl! No Tax. It shall be unlawful for any operator to advertise or <br /> . hold out or state to the public or any customer, directly or indirectly, that the <br /> tax or any party thereof will be assumed or absorbed by the operator, or that it <br /> will not be added to the rent or that, if added, it or any part thereof will be <br /> refunded. In computing the tax to be collected, amounts oftax less than one <br /> cent sball be considered an additional cent <br /> . <br /> #351 - 2 <br />