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§ 33.12 EXAMINE RECORDS.
   (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)
§ 33.13 CONTRACT WITH STATE.
   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)
§ 33.14 VIOLATIONS.
   It is unlawful for any person to willfully fail to make, a return required, by this chapter, or to fail to pay the taxes collected or any penalty or interest imposed by this chapter after written demand for the payment, or to refuse to permit the city’s authorized agents to examine the books, records and papers under his or her control, or to willfully make any incomplete, false or fraudulent return.
(2003 Code, § 12.15) (Ord. 91, passed 11-24-2000)
§ 33.15 USE OF PROCEEDS.
   Ninety-five percent of the proceeds obtained from the collection of taxes pursuant to this chapter shall, in accordance with M.S. § 469.190 as the same may be amended from time to time, be used for the purpose if advancement of the city as a tourist and convention center. The city shall retain 5% of the proceeds obtained hereunder to either defray the costs and expenses of collection and administration of the tax or other use as may be designated from time to time by the Council consistent with the law.
(2003 Code, § 12.16) (Ord. 91, passed 11-24-2000)
§ 33.16 APPEALS.
   (A)   Any operator aggrieved by any notice, order or determination made by the city under this chapter may file a petition for review of the notice, order or determination. The petition shall contain the name of the petitioner, the petitioner’s address and the location of the lodging subject to the order, notice or determination.
   (B)   The petition for review shall be filed with the city within ten days after the notice, order or determination for which review is sought has been mailed or served upon the person requesting review.
   (C)   Upon receipt of the petition, the City Manager shall set a date and time for a hearing and give the petitioner at least five days prior written notice of the date, time and place of the hearing.
   (D)   At the hearing, the petitioner shall be given an opportunity to show cause why the notice, order or determination should be modified or withdrawn. The petitioner may be represented by counsel of petitioner’s choosing at petitioner’s own expense.
   (E)   The hearing shall be conducted by the Council or its authorized representative and it shall make written findings of fact and conclusions based upon the applicable provisions of this chapter and the evidence presented. The Council or its authorized representative may affirm, reverse or modify the notice, order or determination which is the subject of the appeal.
(2003 Code, § 12.17) (Ord. 91, passed 11-24-2000)
§ 33.99 PENALTY.
   (A)   If any tax imposed by this chapter is not paid within the time herein specified, for the payment, or any extension thereof, there shall be added thereto a specific penalty equal to 10% of the amount remaining unpaid.
   (B)   In case of any failure to make and file a return within the time prescribed by this chapter, unless it is shown that the failure is not due to willful neglect, there shall be added to the tax in addition to the penalty provided in division (A) above, a penalty of 10% for each 30-day period or fraction thereof during which the failure continues, not exceeding 25% in the aggregate. There shall be a minimum penalty assessed of $25 if penalties in the aggregate do not exceed that amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax, unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.
   (C)   If any person willfully fails to file any return or make any payment required by this chapter, or willfully files a false or fraudulent return, or willfully attempts in any manner to evade or defeat any such tax or payment thereof, there shall also be imposed as a penalty an amount equal to 50% of any tax (less any amounts paid on the basis of the false or fraudulent return) found due for the period to which the return related. This penalty shall be collected as a part of the tax, and shall be in addition to all other penalties provided by this chapter.
   (D)   All payments received shall be credited first to penalties, next to interest, and then to the tax due.
   (E)   The amount of tax not timely paid, together with any penalty provided by this section, shall bear interest at the maximum rate per annum from the time the tax should have been paid until a payment is made. Any interest and penalty shall be added to the tax and be collected as a part thereof.
(2003 Code, § 12.11) (Ord. 91, passed 11-24-2000)