2009-007 Council Ordinances - Laserfiche WebLink

Home Search

notice and pay any lodging tax due thereon. If such persons shall fail to file such return or corrected return, the director shall make a return or corrected return for such person from such knowledge and information as the director can obtain, and assess the lodging tax due on the basis thereof, which said lodging tax shall be paid within five (5) days of the receipt of written notice and demand for such payment. Any such return or assessment made by the director shall be prima facie correct and valid, and such person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto. Subd. 2 If any portion of a tax imposed by this chapter, including penalties thereon, is not paid within 30 days after is required to be paid, the City Attorney may institute such legal action as may be necessary to recover the amount due plus interest, penalties, the costs and disbursements of any action. Subd. 3 Upon a showing of good cause, the director may grant an operator one 30 (30) day extension of time within which to file a return and make payment of taxes as required by this chapter provided that interest during such period of extension shall be added to the taxes due at the rate of 10 percent per annum. Section 607.10 PENALTIES. Subd. 1. Calculated Penalty. The following penalties shall apply in the given situations: A. Failure to file a return or pay lodging tax to the City within thirty (30) days of the due date: a penalty of ten percent (10%) of the unpaid lodging tax. B. Failure to file a return or pay lodging tax imposed by the City by more than thirty (30) days but less than sixty (60) days of the due date: a penalty of fifteen percent (15%) of the unpaid lodging tax. C. Failure to file a return or pay lodging tax imposed by the City by more than sixty (60) days but less than ninety (90) days of the due date: a penalty of twenty percent (20%) of the unpaid lodging tax. D. Failure to file a return or pay lodging tax imposed by the City by more than ninety (90) days of the due date: a penalty of twenty-five percent (25%) of the unpaid lodging tax. Subd. 2. Minimum Penalty. If the penalty as computed does not exceed Ten Dollars ($10.00), a minimum penalty of Ten Dollars ($10.00) shall be assessed. The penalty shall be collected in the same manner as the lodging tax. Subd. 3. Interest. The amount of lodging tax not timely paid, together with any penalty, shall bear interest at the rate of eight percent (8%) per annum from the time such