3.52.150 Penalties for failure to pay tax when due.

   A.   Tax due date. Tax due date means the last day of the month following the month in which the tax shall be collected by an operator from a transient.

   B.   Failure to pay. If an operator fails to pay the tax to the city on the tax due date, the operator is in violation of this section and a penalty shall be assessed by the finance director on the first day of each calendar month following the tax due date. The penalty shall be assessed as follows:

      1.   First violation within a six-month period - ten percent (10%) of the amount of the unpaid tax shall be added on the first day of each calendar month after the tax due date until the tax is paid.

      2.   Second and subsequent violations within a six-month period - fifteen percent (15%) of the amount of the unpaid tax shall be added on the first day of each calendar month after the tax due date until the tax is paid.

      3.   The cumulative penalty applicable to the unpaid tax for any month shall not exceed fifty percent (50%) of the amount of the tax due.

   C.   Interest accrued. In addition to the penalties imposed pursuant to subsection B, any operator who fails to pay to the city, on the tax due date, any tax imposed by this chapter shall pay interest at the rate of one percent per month, or fraction thereof, on the amount of the unpaid tax, exclusive of penalties, from the date the tax first became delinquent and until paid.

(Prior code § 25.82 (Ord. 849 §1 (part), Ord. 1511, Ord. 1924 §3, Ord. 2113 §1, Ord. 2151 §5, Ord. 2314))

3.52.160 Failure of operator to collect and report tax - Determination of tax by tax administrator - Notice and hearing.

   A.   If any operator shall fail or refuse to collect such tax, and to make, within the time provided in this chapter, any report and remittance of said tax or any portion thereof required by this chapter, the finance director shall proceed in such manner as the finance director may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the finance director shall procure such facts and information able to be obtained upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the finance director shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this chapter.

   B.   In case such determination is made, the finance director shall give a notice of the amount assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at the operator’s last known place of address. Such operator may, within 10 days after the serving or mailing of such notice, make application in writing to the city manager for a hearing on the amount assessed.

      1.   If application by the operator for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the finance director shall become final and conclusive, and immediately due and payable.

      2.   If such application is made, the city manager shall give not less than five days’ written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest, and penalties.

         a.   At such hearing, the operator may appear and offer evidence why such specified tax, interest, and penalties should not be so fixed.

         b.   After such hearing, the city manager shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein, of such determination and the amount of such tax, interest, and penalties.

         c.   The amount determined to be due shall be payable after 15 days, unless an appeal is taken as provided in this chapter.

(Prior code § 25.83 (Ord. 849 §1 (part), Ord. 2113 §1), Ord. 2268)

3.52.170 Appeal.

   Any operator aggrieved by any decision of the finance director or the city manager with respect to the amount of such tax, interest, and penalties, if any, may appeal to the council by filing a notice of appeal with the city clerk within15 days of the serving or mailing of the determination of tax due. The council shall fix a time and place for hearing such appeal, and the city clerk shall give notice in writing to such operator at operator’s last known place of address. The findings of the council shall be final and conclusive, and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall immediately be due and payable upon the service of notice.

(Prior code § 25.84 (Ord. 849 §1 (part), Ord. 2113 §1), Ord. 2268)

3.52.180 Records to be kept for a period of one year.

   It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve for a period of one year, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the city, which records the finance director shall have the right to inspect at all reasonable times.

(Prior code § 25.85 (Ord. 849 §1 (part), Ord. 2113 §1), Ord. 2268, Ord. 2418 §1)

3.52.190 Refunds.

   A.   Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in subparagraphs B and C of this section; provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the finance director within one year of the date of payment. The claim shall be on forms furnished by the finance director.

   B.   An operator may claim a refund or, at the option of the city, take as credit against taxes to be collected and remitted, the amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established in a manner prescribed by the finance director that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.

   C.   A transient may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the city by filing a claim in the manner provided in subparagraph A of this section, but only when the tax was paid directly by the transient to the finance director, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the finance director that the transient has been unable to obtain a refund from the operator who collected the tax.

   D.   No refund shall be paid under the provisions of this section unless the claimant establishes a right thereto by written records showing entitlement thereto.

(Prior code § 25.86 (Ord. 849 §1 (part), Ord. 2113 §1), Ord. 2268, Ord. 2418 §2)

3.52.200 Actions by city to collect tax.

   Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city, in any court of competent jurisdiction within the county, or within the county of residence of such person, at the option of the finance director, for the recovery of such amount.

(Prior code § 25.86-1 (Ord. 849 §1 (part), Ord. 2113 §1))

3.52.210 Violation of provisions a misdemeanor - Penalties.

   Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and shall be punishable therefor by a fine of not more than five hundred dollars, or by imprisonment for a period of not more than six months, or by both such fine and imprisonment.

   Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the finance director, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as aforesaid. Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination or any amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as aforesaid.

(Prior code § 25.87 (Ord. 849 §1 (part), Ord. 2113 §1))