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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)
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)
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)
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))
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))
All revenues derived from the taxes imposed by this chapter shall be deposited in the city's general fund and thereafter appropriated by the city council for any municipal purpose; provided, however, that the city council shall, in each fiscal year, endeavor to appropriate 40% of such revenues for the promotion of tourism, economic development, the support of a community center, community art projects, and for any other similar community projects or programs.
(Ord. 1737 §2, Ord. 1985 §2)