§ 37.79 HEARING.

   (A)   If such application is made, the Tax Collector shall give not less than five days written notice in the manner prescribed in this subchapter 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 such tax, interest and penalties.

   (B)   At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed.

   (C)   After such hearing, the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this subchapter of such determination and the amount of such tax, interest and penalties.

   (D)   The amount determined to be due shall be paid within 15 days unless an appeal is taken as provided in this subchapter.

('81 Code, § 3.20.210)

§ 37.80 APPEAL FROM DETERMINATION.

   (A)   Time for appeal. Any operator deeming himself aggrieved by any decision of the Tax Collector with respect to the amount of the tax, interest and penalties found to be due may appeal to the City Council by filing a notice of appeal with the City Clerk within 15 days of the serving or mailing of the determination of the tax due.

('81 Code, § 3.20.220)

   (B)   Notice of hearing. Upon the filing of a notice of appeal, the City Clerk shall fix a time and place for hearing such appeal, and he shall give not less than five days notice in writing, either personally or by United States mail, postage prepaid.

('81 Code, § 3.20.230)

   (C)   Decision of appeal. The City Council shall hear and consider all evidence produced by the appellant and other witnesses, and written findings thereon, which shall be final, shall be served upon the appellant in the manner prescribed in division (B) of this section.

('81 Code, § 3.20.240)

§ 37.81 REFUND OR CREDIT FOR OVERPAYMENT.

   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 subchapter, the operator may request such amount be credited to subsequent taxes, or the amount may be refunded as provided in this subchapter.

('81 Code, § 3.20.250)

§ 37.82 CONDITIONS FOR APPROVAL OF CLAIM.

   Refund or credit in the amount overpaid, paid more than once or erroneously or illegally collected or received shall be approved by the city only when it is established to the satisfaction of the Tax Collector that the person from whom the tax was collected was not a transient and that the amount of the tax so collected has in fact been refunded to the transient or credited to the account of the transient.

('81 Code, § 3.20.260)

§ 37.83 REFUND TO OPERATOR OR TRANSIENT.

   (A)   When an operator shows to the satisfaction of the Tax Collector that he no longer is operating a hotel in the incorporated area of the city or will cease such operation before the credit can be applied and files a proper claim therefor, in lieu of such credit, the Tax Collector shall refund to such operator the amount overpaid, paid more than once or erroneously or illegally collected or received.

('81 Code, § 3.20.270)

   (B)   A transient or other guest of a hotel 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 § 37.81 if the tax was paid by the transient or other guest directly to the Tax Collector or if the transient or other guest has paid the tax to the operator and established to the satisfaction of the Tax Collector that the transient or other guest has been unable to obtain a refund from the operator who collected the tax.

('81 Code, § 3.20.280)

§ 37.84 CONSIDERATION OF EVIDENCE SUPPORTING CLAIM.

   The Tax Collector shall consider all competent evidence in support of any claim for refund.

('81 Code, § 3.20.290)

§ 37.85 TAX DEEMED DEBT.

   (A)   Any tax required to be paid by any transient under the provisions of this subchapter shall be deemed a debt owed by the transient to the city.

   (B)   Any such 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.

('81 Code, § 3.20.300)

§ 37.86 ACTION TO COLLECT TAX.

   Any person owing money to the city under the provisions of this subchapter shall be subject to an action brought in the name of the city for the recovery of such amount.

('81 Code, § 3.20.310)

§ 37.87 VIOLATIONS.

   Every person is guilty of a misdemeanor who:

   (A)   Fails or refuses to register as required by this subchapter;

   (B)   Fails or refuses to furnish any return required to be made, or fails or refuses to furnish a supplemental return or other data required by the Tax Collector;

   (C)   Renders a false or fraudulent return;

   (D)   If required by this subchapter to make, render, sign or verify any report or claim, makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due;

   (E)   Collects the tax due pursuant to this subchapter from any transient and fails to pay the same to the city;

   (F)   Violates in any way any other provisions of this subchapter.

('81 Code, § 3.20.320) Penalty, see Ch. 13