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187.08 FAILURE TO COLLECT AND REPORT TAX, DETERMINATION OF TAX BY TAX COMMISSIONER.
   (a)    If any operator shall fail or refuse to collect the tax and fail to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Tax Commissioner shall proceed in such manner as he or she may deem best to obtain facts and information on which to base the estimate of the tax due. As soon as the Tax Commissioner procures whatever facts and information that he or she is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against the operator the tax, interest and penalties provided for by this chapter. In case this determination is made, the Tax Commissioner shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known address.
   (b)    The operator may within thirty (30) days after the personal serving or mailing of the notice make application in writing to the Tax Commissioner for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Commissioner shall become final and conclusive and immediately due and payable.
   (c)    If the application is made, the Tax Commissioner shall give notice to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties.
   (d)    At the hearing, the operator may appear and offer evidence why the specified tax, interest and penalties should not be so fixed.
   (e)    After the hearing, the Tax Commissioner shall determine the proper tax to be remitted and shall thereafter give written notice to the person of the determination and the amount of the tax, interest and penalty. The amount determined to be due shall be payable after thirty (30) days unless an appeal is taken as provided in Section 187.09. Subject to the policies laid down by the Board of Review, the Tax Commissioner shall have the power to compromise any assessment of interest and penalties.
(Ord. 20-2011. Passed 4-26-11.)
187.09 APPEALS.
   Any operator aggrieved by a decision of the Tax Commissioner with respect to the amount of tax, interest and penalties, if any, may appeal to the Board of Appeals in accordance with Section 181.15 of the Codified Ordinances of the City of Norwood.
(Ord. 20-2011. Passed 4-26-11.)
187.10 RECORDS.
   (a)    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 all records that may be necessary to determine the amount of the tax that he may have been liable for-the collection of, and payment to, the City. If the operator furnishes lodging not subject to the tax, the operator's records shall show the identity of the guest, if the sale was exempted by reason of such identity, or the nature of the transaction if exempted for any other reason.
   (b)    All such records and other documents shall be open during business hours to the inspection of the Tax Commissioner and shall be preserved for a period of six years, unless the Tax Commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
   (c)    In enforcement under this chapter the Tax Commissioner shall have all authority and power set forth in the enforcement of Chapter 181 of the Codified Ordinances of the City of
Norwood. (Ord. 20-2011. Passed 4-26-11.)
187.11 REFUNDS.
   (a)    Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously collected or received by the City under this chapter, it may be refunded as provided in subsections (b) and (c) hereof provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Commissioner within three (3) years of the date of payment. The claim shall be on forms furnished by the Tax Commissioner.
   (b)    An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously collected or received when it is established in a manner prescribed by the Tax Commissioner that the person from whom the tax has been collected was not a guest. However, neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the guest or credited to rent subsequently payable by the guest to the operator.
   (c)    A guest may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing of a claim in the manner provided in subsection (a) hereof, but only when the tax was paid by the guest directly to the Tax Commissioner, or when the guest having paid the tax to the operator, establishes to the satisfaction of the Tax Commissioner that the guest 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 his right thereto by written records showing entitlement thereto and the refund exceeds one dollar ($1.00).
(Ord. 20-2011. Passed 4-26-11.)
187.12 ACTIONS TO COLLECT.
   Any tax required to be paid by a guest under the provisions of this chapter shall be deemed a debt owed by the guest to the City. Any such tax collected by an operator which has not been paid to the City 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 for the recovery of such amount.
(Ord. 20-2011. Passed 4-26-11.)
187.13 MONEYS RECEIVED, WHERE CREDITED.
   The moneys received under the provisions of this chapter shall be credited to the General Fund of the City.
(Ord. 20-2011. Passed 4-26-11.)
187.99 PENALTY.
   (a)   No person shall:
      (1)    Fail, neglect, or refuse to make any return or declaration required by this chapter; or
      (2)    Make any incomplete, false, or fraudulent return; or
      (3)    Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this chapter; or
      (4)    Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his books, records, papers relating to the rents collected; or
      (5)    Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner authorized hereby.
   (b)   Those persons who are found to have violated the provisions set forth above shall be guilty of a misdemeanor of the first degree for each offense.
(Ord. 20-2011. Passed 4-26-11.)
CODIFIED ORDINANCES OF NORWOOD