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§ 33.12  ADMINISTRATION OF LODGING TAX.
   The city shall administer and enforce the assessment and collection of the lodging taxes imposed by the city. The city shall prepare blank forms for the returns and other documents required by this section and shall make them available to the members of the public.
(Ord. 114, passed 3-11-2014)
§ 33.13  EXAMINATION OF RECORDS.
   The city may examine books, papers and records of any operator of a facility subject to the lodging tax imposed by the city in order to verify the accuracy of any return made, or if no return was made, to ascertain the lodging tax imposed by the city through this subchapter. Every such operator is directed and required to give the city the means, facilities and opportunity for the examination and investigations as are hereby authorized.
(Ord. 114, passed 3-11-2014)
§ 33.14  APPEALS.
   (A)   Any operator aggrieved by any notice, order or determination made by the city under this subchapter may file with the city a petition for review of the notice, order or determination by the City Commission. The petition shall contain the name of the petitioner, the petitioner’s address, the location of the lodging facility, the order, notice or determination subject to the review and the basis for the request for the review.
   (B)   Upon receipt of the petition, the matter will be placed on the City Commission agenda for a hearing as soon as practical. The city shall give the petitioner at least five days prior written notice of the date, time and place of the hearing. At the hearing, the petitioner shall be given an opportunity to show cause why the notice, order or determination should be modified or withdrawn.
   (C)   The City Commission shall make written findings of fact and conclusions based upon this subchapter and the evidence presented. The City Commission may modify, reverse or affirm the notice, or order or determination that is subject to the review. All requests for review must be made within 90 days of the date of the notice, order or determination.
(Ord. 114, passed 3-11-2014)
§ 33.15  USE OF THE PROCEEDS.
   (A)   Pursuant to M.S. Chapter 469.190, Subd. 3, as it may be amended from time to time, 95% of the gross proceeds obtained from the collection of lodging taxes shall be used by the city to fund the local Convention or Tourism Bureau for the purpose of marketing and promotion of the city as a tourist or convention center.
   (B)   The city shall retain up to 5% of the proceeds obtained hereunder to defray the costs and expenses of collection and administration of the tax. The city shall disburse the balance collected to the local Convention and Tourism Bureau by the fifteenth day of the month following the city’s receipt of the funds.
   (C)   Commencing January 2015, the local Convention or Tourism Bureau shall, for its most recent calendar year, provide an annual year-end report of its operations and its use of the lodging tax proceeds to the City Commission in writing and by oral presentation at a City Commission meeting.
(Ord. 114, passed 3-11-2014)
§ 33.16  FAILURE TO FILE/PAY.
   (A)   The following penalties shall apply in the given situations at the rates established by the City Commission per the fee schedule, as amended by the City Commission from time to time:
      (1)   Failure to file a return or pay lodging tax to the city within 30 days of the due date;
      (2)   Failure to file a return or pay lodging tax imposed by the city by more than 30 days but less than 60 days of the due date;
      (3)   Failure to file a return or pay lodging tax imposed by the city by more than 60 days but less than 90 days of the due date; and
      (4)   Failure to file a return or pay lodging tax imposed by the city by more than 90 days of the due date.
   (B)   If the penalty computed does not exceed the minimum amount established by the City Commission per the fee schedule, as amended by the City Commission from time to time, the minimum penalty shall be assessed.
   (C)   The penalty shall be collected in the same manner as the lodging tax.
(Ord. 114, passed 3-11-2014)
LOCAL SALES AND USE TAX
§ 33.25  AUTHORITY.
   Pursuant to the Laws of Minnesota 2019 First Special Session Chapter 6, Article 6, Section 19, the Minnesota Legislature has authorized the City of Glenwood to impose a local sales and use tax to provide revenues to pay the costs of collecting and administering the tax to the Commissioner of Revenue of the State of Minnesota and to finance the capital and administrative costs related to the funding of designated projects as defined in the Laws of Minnesota 2019 First Special Session Chapter 6, Article 6, Section 19, and approved by the voters at the November 6, 2018 referendum.
(Ord. 22, passed 11-12-2019)
§ 33.26  DEFINITIONS.
   For the purposes of this subchapter, the following words, terms, and phrases have the meanings given them in this section unless the language or context clearly indicates a different meaning is intended:
   CITY.  The City of Glenwood, Minnesota.
   COMMISSIONER.  The Commissioner of Revenue of the State of Minnesota or a person to whom the Commissioner has delegated functions.
   DESIGNATED PROJECTS.  The capital costs of the phases II and III improvements to 2nd Street SE as set forth in the city's capital improvement plan; development, expansion, and improvements to city parks, trails, and recreational facilities; and improvements to Glenwood City Hall and Police Station as authorized by the Minnesota Legislature in the Laws of Minnesota 2019 First Special Session Chapter 6, Article 6, Section 19 and approved by the voters at the November 6, 2018 referendum.
   STATE SALES AND USE TAX LAWS AND RULES.  Those provisions of the state revenue laws applicable to state sales and use tax imposition, administration, collection, and enforcement, including M.S. Chapters 270C, 289A, 297A and Minnesota Rules, Chapter 8130, as amended from time to time.
(Ord. 22, passed 11-12-2019)
§ 33.27  LOCAL SALES AND USE TAX IMPOSED; AMOUNT OF TAX; COORDINATION WITH STATE SALES AND USE TAX LAWS AND RULES.
   A local sales tax is imposed in the amount of one-half of 1% on the gross receipts from sales at retail sourced within city limits which are taxable under the state sales and use tax laws and rules. A local use tax is imposed in the amount of one-half of 1% on the storage, use, distribution, or consumption of goods or services sourced within city limits, sales which are taxable under the state sales and use tax laws and rules. All of the provisions of the state sales and use tax laws and rules apply to the local sales and use tax imposed by this subchapter. The local sales and use tax imposed by this subchapter shall be collected and remitted to the Commissioner on any sale or purchase when the state sales tax must be collected and remitted to the Commissioner under the state sales and use tax laws and rules and is in addition to the state sales and use tax.
(Ord. 22, passed 11-12-2019)
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