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§ 35.12 EXAMINE RECORDS.
   The Tax Administrator and those persons acting on behalf of the Tax Administrator authorized in writing by the Tax Administrator or the city may examine the books, papers and records of any operator in order to verify the accuracy of any return made, or if no return was made, to ascertain the tax as provided in this section. Every operator is directed and required to give to the person authorized to examine the books, papers and records the means, facilities and opportunity for examination and investigations as are hereby authorized.
(1989 Code, § 6.32, Subd. 13)
§ 35.13 UNLAWFUL ACTS.
   It is unlawful for any person to willfully fail to make a return required by this section; to fail to pay the tax after written demand for payment; to fail to remit the taxes collected or any penalty or interest imposed by this section after written demand for the payment; or to refuse to permit the Tax Administrator or any duly authorized agents or employees to examine the books, records and papers under his or her control; or to willfully make any incomplete, false or fraudulent return.
(1989 Code, § 6.32, Subd. 14) Penalty, see § 35.99
§ 35.14 USE OF PROCEEDS.
   Five percent of the proceeds obtained from the collection of taxes pursuant to this section shall be paid to the Tax Administrator for costs of collection. Ninety-five percent of the proceeds obtained from the collection of taxes pursuant to this section shall be used in accordance with M.S. § 469.190, as the same may be amended from time to time, to provide funding to Iron Trail Convention and Visitors Bureau, or any other tourist or convention center as selected by Council resolution, for the purpose of marketing and promoting the city as a tourist or convention center.
(1989 Code, § 6.32, Subd. 15)
§ 35.15 APPEALS.
   (A)   Any operator aggrieved by any notice, order or determination made by the Tax Administrator under this section may file a petition for review of the notice, order or determination detailing the operator’s reasons for contesting the notice, order or determination. The petition shall contain the name of the petitioner, the petitioner’s address and the location of the lodging subject to the order, notice or determination.
   (B)   The petition shall be filed with the Tax Administrator within ten days after the notice, order or determination for which review is sought has been mailed or served upon the person requesting review.
   (C)   Upon receipt of the petition, the Tax Administrator shall set a date and time for a meeting with the petitioner and shall give the petitioner at least five days’ prior written notice of the date, time and place of the meeting.
   (D)   At the meeting, the petitioner shall be given an opportunity to show cause why the notice, order or determination should be modified or withdrawn. If the meeting does not result in the matter being resolved to the satisfaction of the petitioner, the petitioner may appeal to the Council.
   (E)   A petitioner seeking to appeal a decision to the Council must file a written notice of appeal with the Council, in care of the City Administrator/Clerk-Treasurer, within ten days after the Tax Administrator’s decision following the meeting has been mailed to the petitioner. The matter will thereupon be placed on the Council agenda as soon as is practical. At least five days prior to the hearing before the Council, the Tax Administrator shall prepare and serve on the petitioner a “Memorandum of Proposed Findings of Fact and Conclusions of Law.” A copy of the memorandum shall be presented to the Council at the time of the appeal hearing. The Council shall then review the proposed findings of fact and conclusions to determine whether they are correct. Upon a determination by the Council that findings and conclusions are incorrect, the Council may modify, reverse or affirm the decision of the Tax Administrator based upon an application of this subchapter and the evidence presented.
(1989 Code, § 6.32, Subd. 16) (Ord. 2, 2nd Ser., eff. 11-28-1991)
§ 35.16 LATE PAYMENTS; PENALTIES.
   (A)   If any tax imposed by this subchapter is not paid within the time herein specified for the payment, or any extension thereof, there shall be added thereto a specific penalty equal to 10% of the amount remaining unpaid.
   (B)   In case of any failure to make and file a return within the time prescribed by this section, unless it is shown that the failure is not due to willful neglect, there shall be added to the tax in addition to the 10% specific penalty provided in division (A) above, 10% if the failure is for not more than 30 days with an additional 5% for each additional 30 days or fraction thereof during which the failure continued, not exceeding 25% in the aggregate. If the penalty as computed does not exceed $10, a minimum penalty of $10 shall be assessed. The amount so added to any tax shall be collected at the same time and the same manner and as a part of the tax unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.
   (C)   If any person willfully fails to file any return or make any payment required by this section, or willfully files a false or fraudulent return or willfully attempts in any manner to evade or defeat the tax or payment thereof, there shall also be imposed as a penalty an amount equal to 50% of any tax (less any amounts paid on the basis of the false or fraudulent return) found due for the period to which the return related. The penalty imposed by this division (C) shall be collected as part of the tax, and shall be in addition to any other penalties provided by this section.
   (D)   All payments received shall be credited first to penalties, next to interest, and then to the tax due.
   (E)   The amount of tax not timely paid, together with any penalty provided by this section, shall bear interest at the maximum rate per annum as prescribed by M.S. § 469.190(7), as it may be amended from time to time, from the time the tax should have been paid until paid. Any interest and penalty shall be added to the tax and be collected as part thereof.
(1989 Code, § 6.32, Subd. 11)
§ 35.99 PENALTY.
   Every person violates a section, division, paragraph or provision of this chapter when he or she performs an act thereby prohibited or declared unlawful, or fails to act when the failure is thereby prohibited or declared unlawful, and upon conviction thereof, shall be punished as for a misdemeanor except as otherwise stated in specific provisions hereof.
(1989 Code, § 6.99)