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(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)
Any person who shall willfully fail to make a return by this chapter, or who shall fail to pay the tax after written demand for payment, or who shall fail to remit the taxes collected or any penalty imposed by this chapter after written demand for such payment, or who shall refuse to permit the city’s authorized agents to examine the books, records, and papers under his control, or who shall willfully make any incomplete, false, or fraudulent return shall be guilty of a misdemeanor. In addition, the city may institute legal action as may be necessary to recover the amount due plus penalties and enforcement costs.
(Ord. 292, passed 11-9-09)
Any operator aggrieved by any notice, order or determination made by the City Manager under this chapter may file with the City Manager a petition for review of such notice, order or determination by the City Council. The petition shall contain the name of the petitioner, the petitioner’s address, the location of the lodging facility, the order, notice or determination subject to the review and the basis for the request for review. Upon receipt of the petition, the City Manager will place the matter on the City Council agenda for a hearing as soon as practical. The City Manager shall give the petitioner at least five days prior written notice of the date, time and place of such hearing. 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 City Council shall make written findings of fact and conclusions based upon this chapter and the evidence presented. The City Council may modify, reverse or affirm the notice, order or determination that is subject to the review. All requests for review must be made within one year of the date of notice, order or determination.
(Ord. 292, passed 11-9-09)
Ninety-five percent of the gross proceeds obtained from the collection of lodging taxes pursuant to this chapter shall be used in accordance with M.S. § 469.190, as the same may be amended from time to time, to fund a local convention or tourism bureau for the purpose of marketing and promoting the city as a tourist or convention center. The city may use up to 5% of the proceeds obtained hereunder to defray the costs and expenses of collection and administration of such tax.
(Ord. 292, passed 11-9-09)
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