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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the petitioner shall be given an opportunity to show cause why the notice, order or determination should be modified or withdrawn.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)
(A) Appointment of members. The Perham Area Tourism Bureau is hereby established for the purpose of advising and assisting the City Council on the promotion of the Perham area as a tourist destination and/or convention site and in the allocation and utilization of the lodging tax proceeds collected within the city to further that purpose. The Tourism Bureau shall recommend to the Mayor, and with approval of the City Council, shall appoint five members to serve on the Tourism Bureau, two of whom shall be representatives of the lodging industry in Perham, two of whom shall be representatives from the Perham Area Chamber of Commerce (either paid or unpaid representatives), and one from the City who will represent the City Council. In the event the city enters into any joint powers agreements with any other political subdivisions for the collection, administration, and disposition of a lodging tax imposed by such entities pursuant to M.S. § 469.190, as it may be amended from time to time, the political subdivisions party to joint powers agreements with the City may recommend an additional individual as their representative.
(B) Terms. Tourism Bureau members shall be appointed for three-year terms and can be re-appointed when their term expires.
(C) Meetings, administrative rules and matters. The Perham Area Tourism Board shall meet a minimum of twice a year, and the members shall determine the place of the meetings and shall adopt its own rules and regulations governing such meetings, subject to the provisions of this chapter. They shall elect their own chairperson and serve without compensation.
(D) Recommendations to Council. The Perham Area Tourism Board shall make recommendations to the Council on the promotion of the Perham area as a tourist destination and/or convention site and for the allocation and utilization of the lodging tax proceeds.
(Ord. 292, passed 11-9-09; Am. Ord. 370, passed 3-9-15)
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