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ORDINANCE NO. 2021-010 <br />CITY OF ARDEN HILLS <br />RAMSEY COUNTY, MINNESOTA <br />AN ORDINANCE REPLACING CHAPTER 3, SECTION 380 - <br />LOCAL LODGING TAX, OF THE ARDEN HILLS CITY CODE <br />THE CITY COUNCIL OF THE CITY OF ARDEN HILLS, MINNESOTA, ORDAINS: <br />SECTION 1. Chapter 3 — Licenses and Regulations, Section 380 — Lodging Tax, is <br />hereby replaced in its entirety, to read as follows: <br />Section 380 - Local Lodging Tax <br />380.01 Definitions: <br />As used in this chapter, the following words and terms shall have meanings given to them by this <br />section: <br />City. The City of Arden Hills <br />Director. The Finance Director of the City or designee. <br />Lodger. The person obtaining lodging from an operator. <br />Lodging. The furnishing for consideration of lodging by a hotel, motel, rooming house, <br />campgrounds, air B&B, 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 employee of such <br />person. <br />Person. Any individual, corporation, partnership, association, estate, receiver, trustee, executor, <br />administrator, assignee, syndicate or any other combination of individuals. Whenever the term <br />"person" is used in any provision of this Chapter prescribing and imposing a penalty, the term as <br />applied to a corporation, association, or partnership, shall mean the officers or partners thereof as <br />the case may be. <br />Rent. The total consideration valued in money charged for lodging whether paid in money or <br />otherwise, but shall not include any charges for services rendered in connection with furnishing <br />lodging other than the room charge itself. <br />380.02 Imposition of Tax: <br />There is hereby imposed a tax of three (3%) percent on the rent charged by an Operator for <br />providing lodging to any person. The tax shall be stated and charged separately and shall be <br />collected by the Operator from the Lodger. The tax collected by the Operator shall be a debt <br />owed by the Operator to the City and shall be extinguished only by payment to the City. In no <br />case shall the tax imposed by this section upon an Operator exceed the amount of tax which the <br />Operator is authorized and required by this Chapter to collect from a Lodger. <br />Page 1 of 5 <br />