10-28 Bill No 2025-17City of Richfield October 28,2025
County of Hennepin
State of Minnesota
BILL NO. 2025-17
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RC160\9\1051734.v3
Motion by: Christensen
Seconded by: Coleman-Woods
AN ORDINANCE IMPOSING A TAX ON LODGING
AND REPEALING AND REPLACING IN ITS ENTIRETY
CHAPTER XIV OF THE RICHFIELD CODE OF ORDINANCES
THE CITY OF RICHFIELD DOES ORDAIN:
Section 1. Chapter XIV of the Richfield Code of Ordinances is repealed in its entirety.
Section 2. A new Chapter XIV is adopted as follows:
CHAPTER XIV - LODGING
SECTION 1400. – TAX IMPOSED UPON LODGING
1400.01 – Authority.
In accordance with Minnesota Statutes, section 469.190 the City of Richfield, Minnesota is
authorized to impose a tax of up to three percent (3%) on gross receipts from the furnishing for
consideration of lodging at a hotel, motel, rooming house, tourist court, or resort, other than the
renting or leasing of it for a continuous period of 30 days or more.
1400.02 – Definitions.
Subdivision 1. The following words, terms, and phrases have the meanings given to them in
this chapter unless the language or context clearly indicates a different meaning is intended.
Minnesota Statutes, section 270C.171, is incorporated for definitions in this chapter. In any
potential conflict between the statute and this chapter, the statute shall take precedence.
Subd. 2. Commissioner. “Commissioner” means the commissioner of revenue of the state
of Minnesota or a person to whom the commissioner has delegated functions.
Subd. 3. City. “City” means the City of Richfield, Minnesota.
Subd. 4. Lodging and related services. “Lodging and related services” means lodging
and related services by a hotel, rooming house, resort, campground, vacation rental, motel, or
trailer camp, including furnishing the guest of the facility with access to telecommunication
services, and the granting of any similar license to use real property in a specific facility, other
than the renting or leasing of it for a continuous period of 30 days or more under an enforceable
written agreement that may not be terminated without prior notice.
Subd. 4a. Accommodations intermediary. “Accommodations intermediary” means any
person or entity, other than an accommodation’s provider, that facilitates the sale of lodging as
City of Richfield October 28,2025
County of Hennepin
State of Minnesota
BILL NO. 2025-17
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defined in subdivision 4, and that charges a room charge to a customer. The term “facilitates the
sale” includes brokering, coordinating, or in any way arranging for the purchase of or the right to
use accommodations by a customer.
Subd. 4b. Accommodations provider. “Accommodations provider” means any person or
entity that furnishes lodging and related services, as defined in subdivision 4, to the general public
for compensation. The term “furnishes” includes the sale of use or possession, or the sale of the
right to use or possess.
Subd. 5. State sales and use tax laws and rules. “State sales and use tax laws and rules”
means those provisions of the state revenue laws applicable to state sales and use tax imposition,
administration, collection, and enforcement, including Minnesota Statutes, chapters 270C, 289A,
297A, 469A, and Minnesota Rules, chapter 8130, as amended from time to time.
1400.03 - Local Lodging Tax Imposed; Amount of Tax; Coordination with State
Sales and Use Tax Laws and Rules.
A local lodging tax is imposed in the amount of three percent (3%) on the gross receipts from
sales of lodging and related services, as defined in subsection 1400.02, subdivision 4, sourced
within City limits which are taxable under the state sales and use tax laws and rules. All of the
provisions of the state sales and use tax laws and rules apply to the local sales and use tax
imposed by this chapter. The local lodging tax imposed by this chapter shall be collected and
remitted to the Commissioner by the accommodation’s provider on any sale when the state sales
tax must be collected and remitted to the Commissioner under the state sales and use tax laws
and rules and is in addition to the state sales and use tax.
1400.04 - Advertising no tax.
It shall be unlawful for any accommodations intermediary or accommodations provider to
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 accommodations intermediary or
accommodations provider, or that it will not be added to the rent or that, if added, it or any part
thereof will be refunded.
1400.05 - Use of proceeds.
All of the revenues, interest, and penalties derived from the lodging tax imposed by this chapter
collected by the Commissioner and remitted to the City shall be deposited by the City Finance
Director in the City treasury and shall be credited to the fund established to pay the costs of
collecting the lodging tax imposed by this chapter and to fund a local convention or tourism
bureau.
Section - 1400.06 - Agreement with the Commissioner.
City of Richfield October 28,2025
County of Hennepin
State of Minnesota
BILL NO. 2025-17
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The City may enter into an agreement with the Commissioner regarding each party’s respective
roles and responsibilities related to the imposition, administration, collection, enforcement, and
termination of the lodging tax imposed by this chapter. Any such agreement shall not abrogate,
alter, or otherwise conflict with the state sales and use tax laws and rules, this chapter, or
Minnesota Statutes Section 469.190.
Section 3. Severability. Every section, provision and part of this ordinance is declared severable
from every other section, provision and part thereof. If any section, provision or part of this
ordinance is held to be invalid by a court of competent jurisdiction, such judgment shall not
invalidate any other section, provision or part of this ordinance.
Section 4. Effective Date. This ordinance will be effective in accordance with Section 3.09 of
the City Charter , and the tax imposed hereunder shall commence on 1st day of January, 2026.
Adopted by the City of Richfield, Minnesota, this 28th day of October, 2025.
VOTING AYE VOTING NAY
Supple, Mary Supple, Mary
Burk, Walter Burk, Walter
Christensen, Sharon Christensen, Sharon
Coleman-Woods, Rori Coleman-Woods, Rori
Hayford Oleary, Sean Hayford Oleary, Sean
________________________________
Sean Hayford Oleary, Mayor Pro Tempore
ATTEST:
__________________________
Michelle Friedrich, City Clerk
10-28 Bill No 2025-17
Final Audit Report 2025-10-30
Created:2025-10-30
By:Michelle Friedrich (mfriedrich@richfieldmn.gov)
Status:Signed
Transaction ID:CBJCHBCAABAA_JOda3dCqYWvaFonWf2ciLBFemPa3tnh
"10-28 Bill No 2025-17" History
Document created by Michelle Friedrich (mfriedrich@richfieldmn.gov)
2025-10-30 - 6:03:20 PM GMT
Document emailed to Sean Hayford Oleary (shayfordoleary@richfieldmn.gov) for signature
2025-10-30 - 6:03:24 PM GMT
Email viewed by Sean Hayford Oleary (shayfordoleary@richfieldmn.gov)
2025-10-30 - 11:14:59 PM GMT
Document e-signed by Sean Hayford Oleary (shayfordoleary@richfieldmn.gov)
Signature Date: 2025-10-30 - 11:19:41 PM GMT - Time Source: server
Agreement completed.
2025-10-30 - 11:19:41 PM GMT
City of Richfield October 28,2025
County of Hennepin
State of Minnesota
RESOLUTION NO. 12361
Motion by: Christensen
Seconded by: Coleman-Woods
RESOLUTION APPROVING SUMMARY PUBLICATION OF AN ORDINANCE
IMPOSING A TAX ON LODGING AND REPEALING AND REPLACING IN ITS ENTIRETY
CHAPTER XIV OFTHE RICHFIELD CODE OF ORDINANCES
WHEREAS, the City has adopted the above-referenced amendment of the Richfield City
Code; and
WHEREAS, the verbatim text of the amendment is cumbersome, and the expense of
publication of the complete text is not justified.
NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Richfield that
the following summary is hereby approved for official publication:
SUMMARY PUBLICATION
BILL NO. 2025-17
AN ORDINANCE IMPOSING A TAX ON LODGING AND REPEALING AND REPLACING IN
ITS ENTIRETY CHAPTER XIV OF THE RICHFIELD CODE OF ORDINANCES
This summary of the ordinance is published pursuant to Section 3.12 of the Richfield
City Charter.
This ordinance repeals and replaces City Code Chapter XIV to include a new section
1400 relating to imposing a tax on lodging.
Copies of the ordinance are available for public inspection in the City Clerk’s office
during normal business hours or upon request by calling the City Clerk’s office at 612-861-9739.
Adopted by the City Council of the City of Richfield, Minnesota this 28th day of October,
2025.
VOTING AYE VOTING NAY
Supple, Mary Supple, Mary
Burk, Walter Burk, Walter
Christensen, Sharon Christensen, Sharon
Coleman-Woods, Rori Coleman-Woods, Rori
Hayford Oleary, Sean Hayford Oleary, Sean
Sean Hayford Oleary, Mayor Pro Tempore
ATTEST:
Michelle Friedrich, City Clerk