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<br />. <br /> <br />. <br /> <br />. <br /> <br />acting on behalf of the Director, authorized in writing by the Director, may <br />examine the books, papers and records of any operator in order to verify the <br />accuracy of any return made, or if no return was made, to ascertain the tax as <br />provided in this Chapter. Every such operator is directed and required to give to <br />the Director, or such other authorized agent or employee, the means, facilities <br />and opportunity for such examinations and investigations as are hereby <br />authorized. <br /> <br />204.13 Violations. Any person who shall willfully fail to make a return <br />required by this Chapter; or who shall fail to pay the tax after written demand for <br />payment, or who shall fail to remit the taxes collected or any penalty or interest <br />imposed by this Chapter, after written demand for such payment, or who shall <br />refuse to permit the City to examine the books, records and papers under his or <br />her control, or who shall willfully make any incomplete, false or fraudulent return <br />shall be guilty of a misdemeanor. <br /> <br />204.14 Use of Proceeds. Ninety-five percent (95%) of the proceeds <br />obtained from the collection of taxes pursuant to this Chapter shall be used in <br />accordance with Minnesota Statutes 9469.190, as the same may be amended <br />from time to time, to fund a local convention or tourism bureau for the purpose of <br />marketing and promoting the City as a tourist or convention center. <br /> <br />204.15 Appeals. <br /> <br />A. Any operator aggrieved by any notice, order or determination made <br />by the Director under this Chapter may file a petition for review of <br />such notice, order or determination detailing the operator's reasons <br />for contesting the notice, order or determination. The petition shall <br />contain the name of the petitioner, the petitioner's address and the <br />location of the lodging subject to the order, notice or determination. <br /> <br />B. The petition for review shall be filed with the City within ten (10) days <br />after the notice, order or determination for which review is sought <br />has been mailed or served upon the person requesting review. <br /> <br />C. Upon receipt of the petition, the City Clerk-Administrator, or the City- <br />Clerk Administrator's designee, shall set a date for a hearing and <br />give the petitioner at least five (5) days prior written notice of the <br />date, time and place of the hearing. <br /> <br />D. At the hearing, the petitioner shall be given an opportunity to show <br />cause why the notice, order or determination should be modified or <br />