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If any operator fails or refuses to collect the tax and 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 Director shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Director procures such facts and information 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 a 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 such determination is made, the Administrator shall give notice of the amount so assessed by serving it personally, or by depositing it in the U. S. mail postage prepaid, addressed to the operator so assessed at his last known place of address. The operator may within ten days after the serving or mailing of the notice make application in writing to the Administrator for a hearing on the amount assessed. If an application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Administrator, shall become final and conclusive, and immediately due and payable. If an application is made, the Administrator shall give not less than five days written notice in the manner prescribed herein 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 the tax, interest and penalties. At the hearing, the operator may appear and offer evidence why the specified tax, interest and penalties should not be so fixed. After the hearing, the Administrator shall determine the proper tax to be remitted, and shall give written notice to the person in the manner prescribed herein of the determination and the amount of the tax, interest and penalties. The amount determined to be due shall be payable after fifteen days, unless an appeal is taken as provided in Section 192.09.
(Ord. 14-46. Passed 9-18-14.)
Any operator aggrieved by any decision of the Administrator with respect to the amount of the tax, interest and penalties, if any, may appeal to the Board of Review by filing a notice of appeal with the Administrator within fifteen days of the serving or mailing of the determination of the tax due. The Board shall fix a time and place for hearing the appeal and shall give notice in writing to the operator at his last known place of address. The findings of the Board shall be served upon the appellant in the manner prescribed above for service of a notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 14-46. Passed 9-18-14.)
(a) A Board of Review, consisting of the Mayor and the Director of Law, is hereby created. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearings by the Board may be conducted privately and the provisions of Section 192.06 hereof with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(b) The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and at the request of the operator, person, or Administrator, is empowered to substitute alternate methods of allocation. The Board shall, in hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 14-46. Passed 9-18-14.)
Every operator liable for the collection and payment to the City of any tax imposed by this chapter shall keep and preserve, for a period of three years, all records as may be necessary to determine the amount of tax as he may have been liable for the collection of and payment to the City, which record the Administrator shall have the right to inspect at all reasonable times.
(Ord. 14-46. Passed 9-18-14.)
(a) Whenever the amount of any tax, interest or penalty has been overpaid, or paid more than once, or has been erroneously or illegally 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 Administrator within three years of the date of payment. The claim shall be on forms furnished by the Administrator.
(b) An operator may claim a refund or take as a credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the Administrator that the person from whom the tax has been collected was not a guest; provided, however, that 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 a claim in the manner provided in subsection (a) hereof, but only when the tax was paid by the guest directly to the Administrator, or when the guest, having paid the tax to the operator, establishes to the satisfaction of the Administrator 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.
(Ord. 14-46. Passed 9-18-14.)
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 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 the amount.
(Ord. 14-46. Passed 9-18-14.)
The moneys received under the provisions of this chapter shall be distributed and deposited by the Administrator in accordance with Section 192.02(a).
(Ord. 14-46. Passed 9-18-14.)
(a) Whoever violates any of the provisions of this chapter shall be punishable therefor by a fine of not more than five hundred dollars ($500.00) or by imprisonment for a period of not more than six months, or both.
(b) Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Administrator, or who renders a false or fraudulent return or claim is punishable as aforesaid in subsection (a) hereof.
(c) Any person required to make, render, sign or verify any report or claim, who makes a false or fraudulent report or claim is punishable as aforesaid in subsection (a) hereof. Any person required to make, render, sign or verify any report or claim, who makes a false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made, is punishable as aforesaid in subsection (a) hereof.
(Ord. 14-46. Passed 9-18-14.)