2009-007 Council Ordinances - Laserfiche WebLink

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covered by the return; B. The amount of lodging tax required to be collected and due for the period; C. The signature of the person filing the return or that of his/her agent duly authorized in writing; D. The period covered by the return; F. The amount of uncollectible rental charges subject to the lodging tax. The operator may offset against the lodging taxes payable with respect to any reporting period, the amount of taxes imposed by this chapter previously paid as a result of any transaction the consideration for which became uncollectible during such reporting period, but only in proportion to the portion of such consideration which became uncollectible. Section 607.7 EXAMINATION OF RETURN, ADJUSTMENTS, NOTICES AND DEMANDS. The director may rely upon the Minnesota sales tax return filed . by the operator with the State of Minnesota in determining the accuracy of a return filed under this ordinance. However, the director shall be authorized to make any investigation or examination of the records and accounts of the person making the return if the director reasonably determines that such steps are necessary for determining the correctness of the return. The lodging tax computed on the basis of such examination shall be the lodging tax due. If the lodging tax due is found to be greater than that paid, such excess shall be paid to the City within ten (10) days after receipt of a notice thereof given either personally or sent by registered mail to the address shown on the return. If the lodging tax paid is greater than the lodging tax found to be due, the excess shall be refunded to the person who paid the lodging tax to the city within ten (10) days after determination of such refund. Section 607.8 REFUNDS Any person may apply to the director for a refund of taxes paid for a prescribed period in excess of the amount legally due for that period, provided that no application for refund shall be considered unless filed within one year after such tax was paid, or within one year from the filing of the return, whichever period is the longer. The director shall examine the claim and make and file written findings thereon denying or allowing the claim in whole or in part and shall mail a notice thereof by registered mail to such person at the address stated upon the return. If such claim is allowed in whole or in part, the director shall credit the amount of the allowance against any taxes due under this chapter from the claimant and the balance of said allowance, if any, shall be paid by the director to the claimant. Section 607.9. FAILURE TO FILE RETURN. Subd. 1 The director shall notify any operator of a facility who fails to file a return or who files an incorrect, false or fraudulent return of such fact. Such operator shall file such return or corrected return within five (5) days of the receipt of such written