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(A) Any lodger may dispute or protest the amount of tax determined in accordance with this chapter by paying the tax due and submitting to the city with the tax an objection/protest tax form. The city shall provide a form for the objections and the form shall be available from all operators. All operators are required to submit the completed forms with the monthly payment of the tax.
(B) A hearing on the objection/protest shall be held within 30 days of the receipt of the form by the city. All the hearings shall be held at the City Hall on the fourth Monday of each month, unless the date is a legal holiday, in which case the hearing shall be held on the following day. The time of the hearing shall be 9:00 a.m. in either case. The lodger will not receive a separate notice of the date, time and place of the hearing since the form itself will contain a copy of this portion of this chapter.
(C) Failure of the lodger to appear at the next hearing immediately following the filing of the objection/protest shall result in a waiver of the objection/protest. At the hearing the lodger may present his or her basis for the objection/protest to the tax and the city shall either reject the objection/protest or waive the tax.
(2003 Code, § 12.09) (Ord. 91, passed 11-24-2000)
(A) If any operator required by this chapter to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false or fraudulent, return, the operator shall, upon written notice and demand, file the return or corrected return within five days of receipt of the notice and shall at the same time pay the tax due on the basis thereof. If the person, shall fail to file the return or corrected return, the city shall make a return or corrected return for the person based upon the knowledge and information as the city can obtain, and assess a tax on the basis thereof, which tax (less any payments theretofore made on account of the tax for the taxable period covered by the return) shall be paid within five days of the receipt of the written notice and demand for the payment. Any such return or assessment made by the city shall be prima facie correct and valid and the burden of proving to the contrary rests with any person in any action or proceeding in respect thereto.
(B) If any portion of a tax imposed by this chapter, including penalties thereon, is not paid within 30 days after it is required to be paid, the city may institute the legal action as it, in its sole discretion, may deem appropriate to cover the amount due, plus interest, penalties and the costs and disbursements of any action.
(C) Upon a showing of good cause, the city may grant an operator one 30-day extension of time within which to file a return and make payment of taxes as required by this chapter, provided the interest during the period of extension shall be added to the taxes due at the rate of 10% per annum.
(2003 Code, § 12.10) (Ord. 91, passed 11-24-2000)
The city shall administer and enforce the assessment and collection of the taxes imposed by this chapter. The city shall cause to be prepared blank forms for the returns and other documents required by this chapter and shall distribute the same throughout the city. Failure to receive or secure the forms shall not relieve any person from any obligation required of him or her under this chapter.
(2003 Code, § 12.12) (Ord. 91, passed 11-24-2000)
(A) Persons acting on behalf of the city authorized in writing by 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 taxes provided in this chapter.
(B) Every operator is directed and required to give to the city the means, facilities and opportunity during regular city business hours for the examination and investigations as are hereby authorized.
(2003 Code, § 12.13) (Ord. 91, passed 11-24-2000)
The City Manager is authorized to confer with the State Commissioner of Taxation to the end that an agreement between the city and the Commissioner of taxation may be entered into for the purpose of providing for the administration and collection of the taxes imposed by this chapter. Such an agreement shall not become effective until presented to the Council for its approval and when so approved, the tax imposed by this chapter shall be collected and administered pursuant to the terms of the agreement.
(2003 Code, § 12.14) (Ord. 91, passed 11-24-2000)
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