Subd. 5. "Health and Inspections Department" means the City of St. Cloud Health and

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1 Section Lodging Establishments Section 441:00. Regulation of Lodging Establishments, Hotels, Motels, Bed and Breakfast and Board and Lodging Establishments. Subd. 1. Purpose. The purpose of this ordinance is to establish standards for lodging establishments, to protect the health, safety and general welfare of the people of the City of St. Cloud pursuant to powers granted under Minnesota Statutes Chapters 145A and 157 with the exception of The City adopts and incorporates by reference Minnesota Rules Chapter The general objectives include the following: (a) Prevent illness. (b) Correct and prevent conditions that may adversely affect persons utilizing lodging establishments in the City of St. Cloud. (c) Provide minimum standards for the design, construction, operation, and maintenance of lodging establishments. (d) Meet consumer expectations of quality and safety of lodging establishments. Subd. 2. Legal Authority. This ordinance is enacted pursuant to Minnesota Statute Chapter 157 which established the authority for the State to license lodging establishments and Chapter 145, which authorizes the Commissioner of Health to enter into an agreement with counties and cities organized under the provisions of Section 145A to perform all or part of the licensing, inspection and enforcement duties authorized under the provisions of these sections. Subd. 3. Jurisdiction. These ordinances are applicable to all lodging establishments within the legal boundaries of the City of St. Cloud. Lodging establishments will include, but not be limited to, Hotels, Motels, Bed and Breakfast Establishments and Board and Lodging Establishments. Section 441:05. Definitions. Subd. 1. "Approved" means acceptable to the City Council as determined by conformance to the provisions of this ordinance, applicable State statutes and good public health practice. Subd. 2. "Bed and Breakfast Establishment" means any owner occupied, detached single family residential structure which furnishes five or fewer sleeping rooms for rent to the public. Provisions for cooking in any of the sleeping rooms is prohibited. Only one meal will be provided for overnight lodging guests, which will be served during the morning hours. Subd. 3. "Board and Lodging Establishment" mean any building, kept, used, maintained or advertised as, or held out to the public to be, a place where sleeping accommodations and a meal or meals are furnished to the public for periods usually more than one week and having five or more beds to let to the public. Subd. 4. "Council" means the St. Cloud City Council acting under the provisions of Minnesota Statutes 145A. Subd. 5. "Health and Inspections Department" means the City of St. Cloud Health and

2 Inspections Department, its Director, staff, or contracted staff, authorized by the City Council to carry out or enforce the provisions of this ordinance. Subd. 6. "Regulatory Authority" means the City Council or Health Department Section 441:10. Licenses Required. It will be unlawful for any person to operate a lodging establishment within the City of St. Cloud who does not possess a valid license issued by the Health and Inspections Department as required by this ordinance. Only a person who complies with the requirements of this ordinance will be entitled to receive and retain such a license. Licenses will not be transferable from one establishment or person to another establishment or person. A valid license will be posted in every lodging establishment. The license year will be from January 1 to December 31 of the year of it's issuance. Section 441:20. Enforcement. This ordinance will be enforced by the Health Director or their designee. Section 441:30. Penalty for Late Payment of License Renewal Fee for Lodging Establishments will be as prescribed in Section 500 of the 2007 City of St. Cloud Code of Ordinances. Section 441:40. Inspections and Corrections of Violations. Subd. 1. An operator of a lodging establishment will, upon request of the Health and Inspections Department, permit access to all parts of the establishment at any reasonable time for the purpose of inspection and will exhibit and allow copying of any records necessary to ascertain sources of foods or other compliance with this ordinance. Subd. 2. The operator will be notified of the violations found and will be given a specific and reasonable period of time for the correction of the violations found. Failure to remove or correct each violation within the time period noted will constitute a separate violation of this ordinance. Section 441: 50. Suspension of License. Subd. 1. Licenses may be suspended temporarily by the Health Director or their designee at any time for failure by the holder to comply with the requirements of this ordinance. Whenever a license holder or operator has failed to comply with any notice requiring corrective action issued under the provisions of this ordinance, the license, upon service of the notice, is immediately suspended, and the said licensed establishment must discontinue operation immediately. An opportunity for a hearing before the City Council will be provided if a written request for appeal is filed by the license holder upon a form provided by the Health and Inspections Department within ten days of the date of the notice of suspension. Subd. 2. Notwithstanding the other provisions of this ordinance, whenever the Health Director or their designee finds unsanitary or other conditions in the operation of a lodging establishment which in their judgment constitutes a substantial hazard to the public health, he or she may without warning, notice or hearing, issue a written notice to the license holder or operator citing such condition, specifying the corrective action to be taken, and specify the time period with which such action will be taken; and if deemed necessary, such order will state the license is immediately suspended. Any person to whom such an order is issued will comply immediately. Subd. 3. Any person whose license has been suspended may at any time make

3 application to the Health and Inspections Department for a reinspection for the purpose of reinstatement of the license. Within five days following receipt of a written request, including a statement signed by the applicant that the conditions causing the suspension of the license have been corrected, the Health and Inspections Department will make a reinspection. If the applicant is complying with the requirements of this ordinance, the license will be reinstated. Section 441:60. Revocation of License. For serious or repeated violations of any of the requirements of this ordinance, the license may be permanently revoked after an opportunity for a hearing before the City Council has been provided. Prior to such action, the Health Director will notify the license holder in writing and advising that the license will be permanently revoked at the end of a ten day period. A license may be suspended for cause pending its revocation. Section 441:70. Appeal. Subd. 1. Request for Hearing. Any person affected by the notice of suspension or revocation will be granted a hearing on the matter before the City Council upon filing in the office of the Health Department a written petition upon a form provided by the Health and Inspections Department, requesting such a hearing and setting forth a brief statement on the grounds for appearl. Said petition will be filed within ten days after the notice was served. Subd. 2. Date of Hearing. The hearing requested will be held at the next available Council meeting date, providing public notice requirements are met. Subd. 3. Notice of Hearing. The Health Department will cause five days written notice of the Hearing to be given to the petitioner or petitioners by personal service or by mailing to the petitioner or petitioners' last known address. Subd. 4. Proceedings. At such hearing the petitioner, their agent or attorney, will be given an opportunity to be heard and to show cause why the notice of suspension or revocation should be modified or withdrawn. The Health Department will present a detailed written statement of its findings and decision to the City Council at the time of the Hearing. Subd. 5. Decision of the City Council., The Council after such hearing, will sustain, modify or withdraw the notice of suspension or revocation depending upon its findings as to whether the provisions of the ordinance have been complied with. A copy of the decisions of the City Council will be served by mail on the petitioner or petitioners. Any person aggrieved by the decision of the City Council may seek relief in any court of competent jurisdiction as provided by the laws of the State. Subd. 6. Record of Proceedings. The proceedings of each hearing held before the City Council pursuant to petition, including the findings and the decision of the Health Department, will be recorded and reduced to writing and entered as a public record Subd. 7. Notices Not Applied. Any notice served pursuant to the provisions of this ordinance will automatically become final if a written petition for a hearing is not filed with the Health and Inspections Department within ten days after the notice is served. Section 441A:00. Definitions. Section 441A - Hotel, Motel Tax

4 Subd. 1. Hotel - The furnishing, for a consideration, of lodging by a hotel, tourist court, or motel, and the granting of any similar license to use real property other than the renting or leasing thereof for a continuous period of 30 days or more. Subd. 2. Operator - The person who is the proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, licensee, or any other capacity, is an operator. Section 441A:05. Imposition of Tax. The following tax, as authorized The Laws of Minnesota 1979, Chapter 197, will apply: (1) For the privilege of occupancy of any hotel, each person will pay a tax in the amount of five percent (5%) of the charge made by the operator. (2) Those persons qualifying under paragraph one of this section will pay the tax on the operator of the hotel or the establishment at the time the charge is paid. The tax constitutes a debt owed to the City by the operator and is extinguished only by payment to the City. Section 441A:07. Distribution of Tax. The five percent (5%) tax collected will be distributed as follows: 52.5% Convention and Visitor's Bureau 40.0% Civic Center 1.0% Finance Department 1.5% Community Festival 3.0% Municipal Athletic Complex 2.0% Municipal Gardens Section 441A:10. Exceptions and Exemptions. Subd. 1. Privilege of Occupancy. (a) (b) Exceptions. No tax will be imposed on room rentals paid by any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty. Exemptions. No exemption from the tax imposed under this Code will be granted except upon a claim thereof made at the time the rent is collected by the operator, and such claim will be made in writing and under penalty of perjury. All such claims will be forwarded to the City when the reports and collections are submitted as required under Section 441A:15 of this Code. Such exemptions will be granted as follows: Upon any person to whom, or occupancy to which, it is beyond the power of the City to so tax. Section 441A:15. Collections. Subd. 1. Operator's Duties. Each operator will collect the tax imposed by this Code at the time the rent is paid. The amount of tax will be separately stated from the rent charged. Those persons paying the tax will receive a receipt of payment from the operator. Subd. 2. Reports. Each operator collecting such tax will make a report upon forms distributed to the operator by the Finance Director. Such reports will contain, at a

5 minimum: (a) (b) (c) (d) (e) (f) The amount of room rentals collected. The amount of tax required to be collected and due for the period. The signature of the operator or that of the agent if the operator has not made the report. The period the return covers. The amount of room rentals uncollectible. Such additional information as the City Council, in its discretion, from time to time requires. Subd. 3. Payment to the City. Payment of the tax will be submitted by the operator to the City along with the required reports. Payment will cover the tax due for the preceding calendar month, or any alternative four-week accounting period, whichever the case will be, and such payment will be made no later than 25 days after the end of such calendar or alternative accounting month. Subd. 4. Uncollectible Charges. The operator may offset against the tax due with respect to any reporting period the amount of the taxes imposed by Section 441A:05 of this Code previously paid as a result of any transaction which becomes uncollectible during such reporting period, but only in proportion to the portion of such amount which becomes a collectible. Subd. 5. Examination of Return. After a return is filed, the Finance Director may make any examination of the records and accounts of the person making the return which he deems necessary for determining its correctness. The tax computed on the basis of such examination will be the tax to be paid. If the tax due is found to be greater than that paid, such excess will be paid within ten days after receipt of notice. Such notice will be given either personally or sent by registered mail to the address listed on the return. If the tax paid is greater than the tax found to be due, the excess paid will be refunded to the operator at the address listed on the return. Section 441A:20. Refunds. Subd. 1. Any operator may file for a refund for taxes paid in excess of the amount legally due for that period, provided that no such claim will be entertained unless filed within one year after such tax was paid. Subd. 2. Upon application, the Finance Director will determine the correctness of the claim and return any excess paid. If no excess is found, the City will so inform the operator. The operator may make written application for a City Council hearing within five days after receipt of notice that the claim has been denied. The operator will be informed at least five days in advance of the scheduled Council hearing. Section 441A:25. Penalties. Subd. 1. Original Deficiency. Any operator failing to make payment within the 25-day period specified in sub-section 441A:15, Subdivision 3, of this Code will be required to pay a penalty of five percent (5%) of the tax amount remaining unpaid. The amount of said tax not timely paid, together with said penalty, will bear interest at the rate of seven percent (7%) per annum from the time such tax should have been paid until paid. Any interest and penalty will be added to the tax and be collected as a part thereof. Subd. 2. Continuing Deficiency. If payment of the tax and the five percent (5%) penalty

6 imposed under subdivision 1 of this section is not paid within 30 days of the date the tax is due as specified in sub-section 441A:15, Subdivision 3, of this Code, an additional ten percent (10%) penalty will be imposed upon the amount of tax due plus the original deficiency penalty of five percent (5%). If the delinquency continues beyond 30 days after the tax is due as specified in sub-section 441A:15, Subdivision 3, of this Code, the City Attorney may commence such action necessary to collect the tax and penalties due. Subd. 3. Abatement of Penalties. The Mayor will have the power to abate penalties when, in his opinion, the enforcement would be unjust and inequitable. All requests for abatement of penalties will be in writing and will set forth the reasons for the failure to file the return and pay the tax timely. The Mayor will report all penalty abatements to the City Council at the next regular City Council meeting. Section 441A:30. Tax Determined by the City Council. Subd. 1. If the operator refuses to collect the tax imposed or fails to make the required reports, the Finance Director will obtain facts and information and make an estimate of the amount of tax due and report to the City Council for approval. After approval by the City Council, the Finance Director will give the operator a statement of the tax due to his estimate and give notice personally or through registered mail to such operator of the amount due. Depending upon the time periods as specified in Section 441A:25 of this Code, the amount of tax estimated will include the applicable penalties and interest. Payments will be made within ten days after receipt of notice. For the purpose of carrying out the provisions of this section, the Finance Director will have the right of access to the books and records of the operator. Subd. 2. The operator will have ten days after receipt of notice to make a written application for a hearing on the assessed tax to the Finance Director. If no request is made during this ten day period, the amount specified in the statement of the Finance Director, including penalties and interest, becomes final and payable within ten days. Subd. 3. If a hearing is properly requested, the running of the time periods described in Section 441A:25 of this Code are automatically stayed. Notice of the hearing will be given to the operator at least ten days in advance. All hearings are to be held before the City Council. The Council may then determine the amount due, when it will be paid, and whether or not the penalty time period under Section 441A:25 of this Code will resume running until payment. Once the amount due becomes fixed under either Subdivision 1, 2, or 3, of this section, any further steps necessary to ensure collection may be taken by the City Attorney. Section 441A:35. Administration. The Mayor will be charged with the responsibility for enforcement and administration of Section 441A. Section 441A:45. Deposit in Special Purpose Fund. All revenues collected pursuant to Section 441A will be deposited in a special purpose fund, hereby established, to be known as the "Hotel-Motel Tax Fund." Section 441A:50. Distribution. Distribution of all revenues relating to five percent (5%) of the charge made by the operator and collected pursuant to Section 441A will be in accordance with the percentages established in Section 441A:07 and will be used for the purpose of the advancement of the City of St. Cloud as a tourist and convention center or the promotion, operation and maintenance of the convention center facility and related facilities, all in accord with the enabling legislation. The City of St. Cloud may retain a sum not to exceed the actual amount of its costs incurred in the collection and administration of this tax.

7 The following budgeting practices will be utilized by recipients of revenues to be utilized for the purpose of the advancement of the City of St. Cloud as a tourist and convention center: (a) (b) (c) The budget submitted to the City will be in the same form and format that is being used by the City of St. Cloud. Periodically, but not less than quarterly, the recipient will submit a financial statement showing revenue and expenditures along with budget figures. This statement will use the same object codes used by the City. The City will deliver to the recipient budget preparation materials at about the same time City departments receive budget materials. The materials will contain budget preparation instructions, budget forms, and a submission deadline. The recipient will be responsible for preparing and submitting its budget as prescribed in the preparation materials. Recipients of revenues from the City will separately budget and account for those revenues and expenditures of those revenues apart from non-city revenues which a recipient may receive or expenditures which a recipient may make. Section 441B - Liquor and Food Tax Section 441B:00. Authority. The Legislature has by Laws of Minnesota for 1986, Chapter 379, authorized the City to impose additional sales taxes within the City to provide revenues to pay certain costs related to the funding of a convention center and related facilities. Section 441B:05. Definitions. The words, terms and phrases used in Section 441B:00 to 441B:35 will have the meaning ascribed to them in Minnesota Statutes, Section 297A.61 except where the context clearly indicates otherwise. In addition, the following definitions will apply: (a) "Act" means Laws of Minnesota for 1986, Chapter 379. (b) (c) (d) (e) "Commissioner" means the Commissioner of Revenue for the State of Minnesota, acting under the authority of an agreement entered into between the City and the State of Minnesota pursuant to the Act, or such other person designated to administer and collect the St. Cloud City Sales Tax. "Restaurant" means every building or other structure or enclosure, or any part thereof and all buildings in connection, kept, used or maintained as, or held out to the public to be an enclosure where meals or lunches are served or prepared for service elsewhere and will for the purpose of this Section 441B be deemed to be a restaurant. "Place of Refreshment" means every building, structure, vehicle, sidewalk cart or any part thereof, used as, maintained as, or advertised as, or held out to be a place where confectionery, ice cream, or drinks of various kinds are made, sold or served at retail. This Section 441B will not be applicable in any manner to a general merchandise store, grocery store, oil station, cigar stand, confectionery store, or drug store not providing meals, lunches, lodging, or fountain, bar, booth, or table service. "Operator" means the person who is the proprietor of the restaurant, place of refreshment or licensed on-sale liquor establishment whether in the capacity of owner, lessee, sublessee, licensee, or any other capacity.

8 Section 441B:10. Imposition of Tax. On or after the 1st day of February, 1987, the following tax as authorized by the Minnesota State Legislature in Laws 1986, Chapter 379 will apply: (1) One percent on the gross receipts from all retail on-sales of intoxicating liquor and fermented malt beverages sold at licensed on-sale liquor establishments within the City of St. Cloud, and (2) One percent on the gross receipts from the retail sale of food and beverages not subject to the liquor tax by a restaurant or place of refreshment within the City of St. Cloud. Section 441B:15. Application of Tax. The application and administration of the City sales tax will be construed consistent with the State general sales tax and the imposition of the City tax will be construed so that any subsequent amendment to Minnesota Statutes, Chapter 297A affecting the sales taxable under this Article will also apply to the City tax and affect in the same manner the sales taxable under this Article. Section 441B:20. Separate Statement: Collection from Purchases, Advertising No Tax; Minimum; Uniform Tax Collection Methods. The tax will be stated and charged separately from the sale price and will be collected by the operator from the purchaser and will be a debt from the purchaser to the operator recoverable at law in the same manner as other debts. No operator will advertise or hold out or state to the public or any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer, or that it will not be added to the sales price or that, if added, it or any part thereof will be refunded. In computing the tax to be collected as the result of any transaction, amounts of tax less than onehalf of one cent may be disregarded and amounts of tax of one-half cent or more may be considered an additional cent. Section 441B:25. Permit. Every operator will file with the Commissioner an application for a separate St. Cloud permit and if such person has more than one place of business in St. Cloud, an application for each place of business must be filed. An applicant who has no regular place of doing business and who moves from place to place will be considered to have only one place of business and will attach such permit to his cart, stand, vehicle or other merchandising device. The Commissioner will issue to each applicant a separate permit for each place of business within the City. The permit will not be assignable and will be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. Section 441B:30. Enforcement, Collection and Administration. Each operator will collect, report and pay to the Commissioner the tax imposed together with the State sales and use taxes. The taxes imposed by the City hereunder will be subject to the same interest, penalties and other rules as are applicable to the State general sales and use tax imposed by Minnesota Statutes, Chapter 297A. The taxes imposed by the City hereunder may be collected by the State on behalf of the City as provided by an appropriate agreement with the Commissioner. Section 441B:35. Tax Clearance; Issuance of Licenses. The City may not issue or renew a license for the conduct of a trade or business in the City of St. Cloud if the Commissioner notifies the licensing division of the City that the applicant owes delinquent City taxes as provided in this Article, or penalties or interest due on such taxes. For the purpose of this Section, the following terms have the meaning given: (a) "City Taxes" include liquor and fermented beverage, and food and beverage taxes

9 as provided in the Article; lodging tax as provided in Chapter 379, Laws of Minnesota for 1986; and transient lodging tax as provided in Chapter 197, Laws of Minnesota for Penalties and interest are penalties and interest due on taxes included in this definition. (b) "Delinquent Taxes" does not include a tax liability if (i) an administrative or court action which contests the amount or validity of the liability has been filed or served, (ii) the appeal period to contest the tax liability has not expired, or (iii) the applicant has entered into a payment agreement and is current with the payments. (c) "Applicant" means an individual if the license is issued to or in the name of an individual or the corporation or partnership if the license is issued to or in the name of a corporation or partnership. A copy of the notice of delinquent taxes will be sent to the applicant taxpayer. In the case of renewal of a license, if the applicant requests in writing, within 30 days of the receipt of the notice of hearing, then, a contested case hearing will be held under the same procedures as provided in Minnesota Statutes, Section for the State Sales and Use Tax imposed under Minnesota Statutes, Chapter 297A; provided further that if a hearing must be held on the State Sales and Use Tax, hearings may be combined. History: Ord ; Ord