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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)
The City Manager, or other persons acting on the behalf of the city and authorized in writing by the city, may examine the books, papers, and records of any operator of a facility subject to the lodging tax imposed by the city in order to verify the accuracy of any return made, or if no return was made, to ascertain the lodging tax imposed by the city through this chapter. Every such operator is directed and required to give the City Manager the means, facilities and opportunity for such examination and investigations as are hereby authorized.
(Ord. 292, passed 11-9-09)
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