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authorized. <br /> <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 §469.190, 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 Administrator, or the <br />Administrator’s designee, shall set a date for a hearing and give the <br />petitioner at least five (5) days prior written notice of the date, time <br />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 />withdrawn. The petitioner may be represented by counsel of <br />petitioner’s choosing at petitioner’s own expense. <br /> <br /> E. The hearing shall be conducted by the City Administrator, or the <br />Administrator’s designee, provided only that the person conducting <br />the hearing shall not have participated in the drafting of the order, <br />notice or determination for which review is sought. <br />