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(A) Collected tax. Every person who collects lodging tax shall pay the lodging tax collected to the city quarterly on or before the 20th of the month following the quarter in which the lodging tax is collected. At the time of payment, such person shall submit a return upon such forms and containing such information as the City Manager may require. At the minimum, the return shall contain the following information:
(1) The total amount of rent collected for lodging during the period covered by the return;
(2) The total amount of exceptions/exemptions;
(3) The amount of lodging tax required to be collected and due for the period;
(4) The signature of the person filing the return or that of his/her agent duly authorized in writing;
(5) The period covered by the return;
(6) The amount of uncollectible rents charged subject to the lodging tax.
(B) Uncollectible tax. The operator may offset against the lodging taxes payable with respect to any reporting period, the amount of lodging tax imposed by this chapter previously paid as a result of any transaction the rent for which became uncollectible.
(Ord. 292, passed 11-9-09)
The City Manager shall, after a return is filed, examine the same and make any investigation or examination of the records and accounts of the person making the return deemed necessary for determining its correctness. The lodging tax computed on the basis of such examination shall be the lodging tax due. If the lodging tax due is found to be greater than paid, such excess shall be paid to the city within ten days after receipt of a notice thereof given either personally or sent by registered mail to the address shown on the return. If the lodging tax paid is greater than the lodging tax found to be due, the excess shall be refunded to the person who paid the lodging tax to the city within ten days after determination of such refund.
(Ord. 292, passed 11-9-09)
Any person may apply to the city for a refund of taxes paid for a prescribed period in excess of the amount legally due for that period, provided that no application for refund shall be considered unless filed within one year after such tax was paid, or within one year from the filing of the return, whichever period is the longer. The city shall examine the claim and make and file written findings whereon denying or allowing the claim in whole or in part and shall mail notice thereof by registered mail to such person at the address stated upon the return. If such claim is allowed in whole or in part, the city shall credit the amount of the allowance against any taxes due under this chapter from the claimant and the balance of said allowance, if any, shall be paid by the city to the claimant.
(Ord. 292, passed 11-9-09)
The City Manager shall notify any operator of a facility who fails to file a return or who files an incorrect, false or fraudulent return of such fact. Such operator shall file such return or corrected return within ten days of the receipt of such written notice and pay any lodging tax due thereon. If such persons shall fail to file such return or corrected return, the City Manager shall make a return or corrected return for such person from such knowledge and information as the City Manager can obtain, and assess the lodging tax due on the basis thereof, which said lodging tax shall be paid within ten days of the receipt of written notice and demand for such payment. Any such return or assessment made by the City Manager shall be prima facie correct and valid, and such person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto.
(Ord. 292, passed 11-9-09)
(A) Calculated penalty. The following penalties shall apply in the given situations:
(1) Failure to file a return or pay lodging tax to the city within 30 days of the due date: a penalty of 10% of the unpaid lodging tax.
(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: a penalty of 15% of the unpaid lodging tax.
(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: a penalty of 20% of the unpaid lodging tax.
(4) Failure to file a return or pay lodging tax imposed by the city by more than 90 days of the due date: a penalty of 25% of the unpaid lodging tax.
(B) Minimum penalty. If the penalty as computed does not exceed $10, a minimum penalty of $10 shall be assessed. The penalty shall be collected in the same manner as the lodging tax.
(Ord. 292, passed 11-9-09)
The City Manager shall administer and enforce the assessment and collection of the lodging taxes imposed by the city. The City Manager shall prepare blank forms for the returns and other documents required by this chapter and shall make them available to members of the public.
(Ord. 292, passed 11-9-09)
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