CHATFIELD ORDINANCE NO. 454
AN ORDINANCE OF THE CITY OF CHATFIELD, MINNESOTA RELATING TO TAXATION; PROVIDING FOR THE IMPOSITION OF A TAX OF THREE PERCENT ON THE RECEIPTS OF RENT CHARGED BY AN OPERATOR PROVIDING LODGING SERVICES WITHIN THE CITY OF CHATFIELD; PROVIDING FOR COLLECTION, PAYMENT, FILING OF RETURNS, EXEMPTIONS, REFUNDS, AND IMPOSITION OF PENALTIES FOR DELINQUENT OR NON-PAYMENT OF THE TAX; AMENDING THE PROVISIONS OF THE CHATFIELD CODE, SUBPART A, CHAPTER 26, ARTICLE II, SECTIONS 26-21 THROUGH 26-38.
SUMMARY OF ITS PROVISIONS.
This ordinance establishes a “lodging tax” of 3% on the gross receipts of lodging services provided within the City of Chatfield. Lodging is defined as the furnishing for consideration “lodging” at a hotel, motel, rooming house, tourist court, or resort, for a period of thirty days or less. These provisions replace similar provisions that have existed in the Chatfield Code since the 1990s, but which have become obsolete.
As an ordinance which establishes a system of taxation, the ordinance’s provisions provide for: a system to collect, pay the tax; filing of returns; exemptions; refunds; imposition of penalties for delinquency or non-payment; and, appeals of decisions of the taxing authority.
A PRINTED COPY OF THE COMPLETE PROVISIONS OF ORDINANCE 454 IS AVAILABLE FOR INSPECTION DURING REGULAR OFFICE HOURS AT THE OFFICE OF THE CHATFIELD CITY CLERK, THURBER MUNICIPAL BUILDING, LOCATED AT 21 SE SECOND STREET IN CHATFIELD, MINNESOTA.
Publish 2