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<br />204.06 204.07 (Rev. 6/01) <br /> <br /> <br />204.06: PAYMENTS AND RETURNS: The taxes imposed by this Chapter shall be paid <br />by the operator to the City not later than twenty five (25) days after the end of the month in <br />which the taxes were collected. At the time of payment the operator shall submit a return upon <br />such forms and containing such information as the City may require. The return shall contain the <br />following minimum information: <br /> <br /> a. The total amount of rent collected for lodging during the period covered by the <br />return. <br /> <br /> b. The amount of tax required to be collected and due for the period. <br /> <br /> c. The signature of the person filing the return or that of an agent duly authorized in <br />writing. <br /> <br /> d. The period covered by the return. <br /> <br /> e. The amount of uncollectable rental charges subject to the lodging tax. <br /> <br /> f. A copy of the Minnesota State Sales and Use Tax Return submitted by the operator <br />for the period covered by the return. <br /> <br />The operator may offset against the taxes payable with respect to any reporting period, <br />the amount of taxes imposed by this Chapter previously paid as a result of any transaction <br />the consideration for which became uncollectable during such reporting period, but only <br />in proportion to the portion of such consideration which became uncollectable. <br /> <br /> <br />204.07: EXAMINATION OF RETURN, ADJUSTMENTS, NOTICES AND <br />DEMANDS: The Director may rely upon the Minnesota State Sales and Use Tax Return filed <br />by the operator with the State of Minnesota in determining the accuracy of a return filed under <br />this Chapter. However, the Director shall be authorized to make any investigation or <br />examination of the records and accounts of the person making the return, if the Director <br />reasonably determines that such steps are necessary for determining the correctness of the return. <br />The tax computed on the basis of such examination shall be the tax to be paid. If the tax due is <br />found to be greater than that paid, such excess shall be paid to the City within ten (10) days after <br />receipt of a notice thereof, given either personally or sent by registered mail to the address shown <br />on the return. If the tax paid is greater than the tax found to be due, the excess shall be refunded <br />to the person who paid the tax to the City within ten (10) days after determination of such refund. <br />City of Mounds View