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On or before the twentieth day of each calendar month, each restaurant owner and/or operator shall report to the city’s Director of Finance on forms provided by the city the gross amount of sales of the restaurant from food and beverages for the preceding calendar month, and calculation of the tax due for that month by computing 2% of its gross sales from food and beverages. The owner/operator of the restaurant shall remit with the form the tax due to the city’s Director of Finance.
(Prior Code, § 126.04) (Ord. 22-2007, passed 4-23-2007)
On or before the last day of each calendar month, the city’s Director of Finance shall transfer to the city’s Tourism and Convention Bureau the gross of moneys collected from the restaurant tax collected as of the twenty-fifth of the current month. The city’s Tourism and Convention Bureau shall reimburse the city 5% of the tax collected as reimbursement for the costs of collections, including, but not limited to, the cost of reporting forms, postage, court cost, attorney’s fees and all other expenses incurred in collection of this tax by the fifth day following the monthly transfer of funds.
(Prior Code, § 126.05) (Ord. 22-2007, passed 4-23-2007; Ord. 16-2009, passed 9-8-2009)
(A) It shall be the duty of the city’s Director of Finance to collect and receive the restaurant tax imposed by this subchapter.
(B) The city’s Director of Finance shall keep records showing the amount paid by each restaurant owner and/or operator and the date of such receipt.
(C) The city’s Director of Finance is hereby charged with the enforcement of provisions of this subchapter, and is hereby empowered to prescribe, adopt and promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of the ordinance, including, but not limited to, provisions of the reexamination and correction of returns to which and underpayment or overpayment is claimed or found to have been made, and the rules and regulations as promulgated by him or her shall be binding upon the taxpayer; provided, however, all such rules, regulations and decisions shall be subject to the consent and approval of the Mayor and City Council.
(D) The city’s Director of Finance, or any agent or employee designated by him or her in writing, may examine the books, papers and records of any restaurant in order to determine the accuracy of any return made, or if no return was made, to ascertain the amount of restaurant tax imposed by the terms of this subchapter as he or she may deem is reasonably necessary for the purpose incident to the performance of his or her duties hereunder. The city’s Director of Finance may enforce this right by application to the appropriate court having jurisdiction over these matters.
(E) The city’s Director of Finance may dispense with examination of the books, papers and records of any taxpayer in any case where the city’s Director of Finance is furnished with a certificate of a qualified certified public accountant, or the sworn statement of any other reputable accountant or bookkeeper stating that the amount of restaurant tax reported conforms to the state or federal income tax return filed for the applicable period.
(F) A restaurant owner and/or operator who collects the restaurant tax from one or more persons and who fails to file a return and make payments therewith shall in addition to the penalties prescribed herein upon conviction be subject to a fine of not less than $50, nor more than $500, or imprisonment for not more than 30 days, or both such fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed within this subchapter.
(Prior Code, § 126.06) (Ord. 22-2007, passed 4-23-2007)
(A) Any person who fails to file any return required within the afore stated time due to who fails to pay such restaurant tax when same shall become due, shall be charged a penalty of 5% of the amount of the unpaid restaurant tax for each month such return remains un-filed or tax unpaid, not exceeding a penalty of 25% in the aggregate.
(B) All restaurant taxes imposed by this subchapter which remain unpaid after they become due shall bear interest at the rate of 0.5% per month (or part thereof).
(C) Any person who shall fail, neglect or refuse to make any return or pay any tax due required by this subchapter, or to pay the city those so withheld under the terms of this subchapter, or any person who shall refuse to permit the city’s Director of Finance or any agent or employee designated by him or her in writing, to examine books, records and papers pertaining to information required under this subchapter, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts in order to avoid the payment of the whole or any part of the restaurant license tax, shall become liable to the city for such tax as well as the interest and penalty thereon, and shall in addition, be subject to a fine of not less than $50, or more than $500, or imprisonment for not less than 30 days, each day of non-filing constituting a separate offense. Such criminal penalties shall be in addition to the penalties imposed above.
(Prior Code, § 126.07) (Ord. 22-2007, passed 4-23-2007)
Any information, including returns, documents or payments made pursuant hereto and any other information gained by the city’s Director of Finance or any other official, agent or employee of the city as a result of any return, investigation, hearing or verification required or authorized by the ordinance shall be confidential; except, in accordance with proper judicial order, and any person or agent divulging such information shall, upon conviction, be subject to a fine of not less than $50, nor more than $500, or imprisonment not to exceed 30 days, or both, at the discretion of the court and, upon conviction, shall be dismissed from employment by the city; provided, however, such person may disclose to the Commissioner of the Revenue Cabinet of the state or his or her duly authorized agent, or the other Commissioner of Internal Revenue Service, or his or her duly authorized agent, all such information and extend the right to inspect any of the books and records of the city to said Commissioner of the Revenue Cabinet of the state and/or to said Commissioner of the Internal Revenue Service who must grant to the city the reciprocal right to obtain information from the files and records of the Internal Revenue Service and maintains the privileged character of the information so furnished to them.
(Prior Code, § 126.08) (Ord. 22-2007, passed 4-23-2007)
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