§ 351.70. Requirements, records and reporting.

(a) Each licensee shall provide, or make available for inspection, the data required by this section to the licensing official, at such times and in a format and manner prescribed by the licensing official. Data provided pursuant to this section shall be deemed to be not public data to the extent permissible under the Minnesota Government Data Practices Act or other applicable law. To the extent required by applicable law, a licensee shall be entitled to an opportunity for pre-compliance review which may entail an expedited review of any objected-to records request by a municipal hearing officer. The hearing officer shall affirm the records request upon a showing by the city that access to the records is reasonably calculated to effectuate and further the lawful regulatory duties created by this chapter and existing law, and that no other lawful reason to quash or modify such request has been demonstrated. To the extent permitted by law, the decision of the hearing officer may be appealed to and reviewed by the district courts of the State of Minnesota.

(b)

Every licensee shall keep accurate books and records of account of the licensee's operations at the licensee's place of business for a minimum of three (3) years, including:

(1)

A list of property addresses in the City of Minneapolis that have allowed the short-term rental hosting platform to list, advertise, and or coordinate the short-term occupancy of the property; and

(2)

The annual number of rental days, amount charged, including all fees and taxes, as needed to audit to determine compliance with tax regulations as required by the Minnesota Department of Revenue; and

(3)

Any other commonly retained business records regarding the operations of licensee within the city, including composite, aggregate, or individualized sortable data.

(c)

All hosting platforms shall provide a notice to any user listing a dwelling unit located within the City of Minneapolis through the hosting platform's service. The notice shall be provided prior to the user listing the dwelling unit and shall advise the user that Chapter 244 of the Minneapolis Code of Ordinances regulates short-term rental of dwelling units, that a rental dwelling license or short-term rental registration is required, and that compliance with property maintenance, inspection and other standards is required. The notice shall be in a format approved by the licensing official and the director of regulatory services who may require that such notice link directly to a designated City of Minneapolis informational website or portal.

(d)

A short-term rental hosting platform licensee shall comply with the requirements of local and state tax collection laws, among any other applicable requirements. Whenever the hosting platform collects rental fees for lodging, it shall collect and remit all required taxes on behalf of the short-term rental property owner or operator. A hosting platform shall maintain a record demonstrating that the taxes have been remitted to the Minnesota Department of Revenue or other appropriate agency.

(e)

For not less than three (3) years following the end of the calendar year in which the short-term rental transaction occurred, and in response to valid legal process or a lawful request from an authorized city official that provides an opportunity for legally recognized pre-compliance review and appeal, a hosting platform shall maintain and be able to provide for each short-term rental transaction for which a hosting platform has provided a booking service:

(1)

The name of the owner or entity who offered a dwelling unit for tourist or transient use;

(2)

The address of the dwelling unit;

(3)

The dates for which the tourist or transient user procured use of the dwelling unit using the booking service provided by the hosting platform; and

(4)

The registration number for the dwelling unit. ( Ord. No. 2017-055 , § 1, 10-20-17)