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<br />. <br /> <br />. <br /> <br />. <br /> <br />City of Arden Hills <br /> <br />Ordinance #351 Establishing a Local Lodging Tax <br /> <br />380.02 <br /> <br />380,03 <br /> <br />380.04 <br /> <br />380.05 <br /> <br />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 operalor <br />from the lodger. The tax collected by thc 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 /> <br />Collections. Each operator shall collect the tax imposcd 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 of tax shall be separatcly stated from the rent charged <br />for the lodging. <br /> <br />Exemptions. An exemption shall be granted to any person as to whom or <br />whose occupancy it is beyond the power of the City to tax. No exemplion <br />shall be grantcd exccpt upon a claim thcrefore made at the time the rent is <br />collected and such a claim shall be made in writing under penalty of peljury <br />on forms provided by the City. All such claims shall be forwarded to the City <br />when the returns and collections arc submitted as required by this Chapter. <br /> <br />Advertisinl! No Tax. It shall be unlawful for any operator to advertisc 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 collccted, amounts of tax less than one <br />cent shall be eonsidcred an additional cent <br /> <br />#351 - 2 <br />