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<br />H ~tI'W'Cf".t~fO'...";;l!""'~~lh;;.vn ..II....'....Vrf--c~nI'I~."'~,J.Illl1D8S.-
<br />to be greater than that thereto a: SfjedIIic p8(I8Ity equaI.to:ten per-
<br />lall be paid to the City cent -(10%) of the 8/JIOUrIt "-,mail)ing unpaid.
<br />lite r receipt of a notice The al'TlQUllt of tal( nOt 'timely paid, togethf;lr
<br />personally or sent by with any penalty provided by this sectiO'l1,
<br />address shown on the shall bear interest at the rate of te'l:l percent
<br />is greater than the tax (10%) per annum from the time such tax
<br />lxcess shall be refund- should have. been paid until it is paid. Any
<br />paid the tax to the City interest and penalty shall be added to the tax
<br />after determination of and be collected as part thereof.
<br />204.11 Administration of Tax. T!1e
<br />Director shall administer and enforce the
<br />assessment and collection of taxes imposed
<br />by this Chapter. The Director shall cause to
<br />be prepared ~Iank forms for the returns and
<br />other documents required by this Chapter
<br />and shall distribute the same throughout the
<br />City and furnish them on application, but fail-
<br />ure to receive or secure them shall not
<br />relieve any person from any obligation
<br />required of him or her under this Chapter.
<br />204,12 Examination of Records. The
<br />Director and those persons acting on behalf
<br />of the Director, authorized in writing by the
<br />Director, may examine the books, papers
<br />and records of any operator in order to verify .
<br />the accuracy of any return made, or if no
<br />return was made, to ascertain the tax as pro-
<br />vided in this Chapter. Every such operator is
<br />directed and required to give to the Director,
<br />or such other authorized agent or employee,
<br />the means, facilities and opportunity for such
<br />examinations and investigations as are here-
<br />by authorized.
<br />204,13 Violations. Any person who
<br />shall willfully fail to make, a retum required by
<br />this Chapter; or who shall fail to pay the tax
<br />after written demand for payment, or who
<br />shall fail to remit the taxes collected or any
<br />penalty or .interest imposed by this Chapter,
<br />after written demand for such payment, or
<br />who .shall refuse to permit the City to exam- '
<br />ine the books, records and papers under his
<br />or her control, or who shall willfully make any
<br />incomplete, false or fraudulent return shall be
<br />guilty of a misdemeanor,
<br />204.14 Use of Proceeds. Ninety-five
<br />percent (95%) of the proceedS obtained from
<br />the collection of taxes pursuant to this
<br />Chapter shall be used in accordance with
<br />Minnesota Statutes !l469,190, as the same
<br />may be amended from time to time, to fund a
<br />local convention or tourism bureau for the
<br />purpose of marketing and promoting the City
<br />as a tourist or convention center,
<br />204,15 ~,
<br />A, Any operator aggrieved by any
<br />notice, order or determination made by the
<br />Director under this Chapter may file a peti-
<br />tion for review of such notice, order or deter-
<br />mination .detailing the operator's reasons for
<br />contesting the notice, order or determination.
<br />The petition shall contain the name of the
<br />petitioner, .the petitioner's address and the
<br />location of the lodging subject to the order,
<br />notice or determination.
<br />B, The petition for review shalL be
<br />filed with the City within ten (10) days after
<br />the notice, order or determination for which
<br />review is sought has been mailed or served
<br />upon the person requesting review.
<br />C. Upon receipt of the petition, the
<br />
<br />m. Any person may
<br />for a refund of taxes
<br />)eriod in excess of the
<br />r that period, provided
<br />refund shall be consid-
<br />in one year after such
<br />lone year from the fil-
<br />ichever period is the
<br />:hall examine the claim
<br />itten .findings thereon
<br />e claim in whole or in
<br />lotice thereof by regis-
<br />3rson at the address
<br />1m. If such claim is
<br />part, the Director shall
<br />:he allowance against
<br />this Chapter from the
<br />lce of said allowance,
<br />'Y the Director to the
<br />
<br />File a Return.
<br />rator required by this
<br />rn shall fail to do so
<br />ribed, or shall make,
<br />an incorrect, false, Or
<br />operator shall, upon
<br />and, file such return or
<br />five (5) days of receipt
<br />and shall at the same
<br />n the basis thereof. If
<br />to file such return or
<br />)irector shall make a
<br />-urn, for such person
<br />tnd information as the
<br />j assess a tax on the
<br />x, less any payments
<br />ccount of the tax for
<br />lered by such return
<br />iive (5) days of the
<br />and demand for such
<br />3turn or assessment
<br />shall be prima facie
<br />j such person shall
<br />lblishing its incorrect-
<br />action or proceeding
<br />
<br />, of a tax imposed by
<br />penalties thereon, is
<br />(30) days after it is
<br />Ie City may institute
<br />lay be necessary to
<br />I plus interest, penal-
<br />ibursements of any
<br />
<br />wing of good cause.
<br />In operator one thirty
<br />1e within which to file
<br />lyment of taxes as
<br />r provided that inter-
<br />)f extension shall be
<br />it the rate of ten per-
<br />
<br />"
<br />
<br />.
<br />
<br />,'A.':Ai-the 'hea;;;'ii:'the petitioner.shiill be
<br />given an opportunity to show cause why the
<br />notice, order or determination should be
<br />modified or withdrawn. The petitioner may
<br />be' represented by counsel of petitioner's
<br />cl100sing at petitioner's own expense. "
<br />E. The hearing shall be conducted by
<br />the City.~lerk-Administrator, or the Clerk-
<br />Administrator's designee, provided only that
<br />the person conducting the hearing.shall not
<br />have participated .in the drafting of the order,
<br />notice or determination for which review is
<br />sought.
<br />E The person conducting the hearing
<br />shall make written findings of fact and con-
<br />clusion based upon the applicable sections .
<br />of this Chapter and evidence presented. The
<br />person conducting the hearing may affirm,
<br />reverse or modify the notice, order or deter- ,
<br />mination made by the Director.
<br />G. Any decision rendered by the City
<br />Clerk-Administrator. or the City Clerk-
<br />Administrator's designee, pursuant to this
<br />subdivision may be appealed to the City
<br />Council, A petitioner seeking to appeal the
<br />decision must file a written notice of appeal
<br />with the City within ten (10) days after the
<br />decision has been mailed to the petitioner.
<br />The matter will thereupon. be placed on the
<br />Council agenda as soon as it is practical.
<br />The Council shall then review the findings of
<br />fact and conclusions to determine whether"
<br />they are correct. Upon a determination by
<br />the Council that the findings and conclusions
<br />are incorrect, the Council may modify,
<br />reverse or affirm the decision of the City
<br />Clerk-Administrator, or the City Clerk-
<br />Administrator's designee, upon the same
<br />standards as set forth in Subparagraph E
<br />Effective Date. This ordinance shall be in
<br />full force and effect from the 1st day of
<br />August, 2001 which is 42 days after the origi-
<br />nal publication date.
<br />Adoption Date, Passed and adopted by
<br />the City Council of the City of Mounds View
<br />the l1t1'\ day of June, 2001.
<br />
<br />.
<br />
<br />Rich Sonterre, Mi3yor
<br />
<br />ATTEST:
<br />
<br />Kathleen Miller, City Administrator
<br />APPROVED AS TO FORM:
<br />
<br />Scott Riggs, City Attomey
<br />
<br />Approval
<br />Motion: Thomas
<br />Second: Stigney
<br />Sonterre: Aye
<br />Stigney: Aye
<br />Quick: Aye
<br />Marty: Aye
<br />Thomas: Aye
<br />(June 14, 2001) Mounds View, New
<br />Brighton, St. AnthOny Focus News
<br />
<br />.
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