Agenda - Council Work Session - 10/22/2024

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I lodging tax should have been paid until paid. Any interest and penalty shall be added to the lodging tax and be collected as part thereof. Section 607.11 APPLICATION OF PAYMENTS. All payments shall be credited first to penalties, next to interest and then to the lodging tax due. Section 607.12 ENFORCEMENT. If any portion of the lodging tax imposed by the city, including penalties thereon, is not paid within thirty (30) days after it is required to be paid, the City Attorney may institute legal action as may be necessary to recover the amount due plus interest penalties,the costs and disbursement of any action. Section 607.13 ADMINISTRATION OF LODGING TAX. The director is authorized to confer with the Minnesota commissioner of revenue to the end that an agreement between the City and the commissioner of revenue may be entered into for the purpose of providing for the administration and collection of the taxes imposed by this chapter. Such an agreement shall not become effective until presented to the council for its approval and when so approved the tax imposed by this chapter shall be collected and administered pursuant to the terms of said agreement. Section 607.14 EXAMINATION OF RECORDS. The director and those persons acting on behalf of the director authorized in writing by the director 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 ordinance. Every such operator is directed and required to give the director the means, facilities and opportunity for such examination and investigations as are hereby authorized. Section 607.15 VIOLATIONS. Any person who shall willfully fail to make a return required 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 or interest imposed by this chapter after written demand for such payment or who shall refuse to permit the director or any duly authorized agents or employees to examine the books, records and papers under his or her control, or who shall willfully make any incomplete, false or fraudulent return shall be guilty of a misdemeanor. Section 607.16 APPEAL Subd. 1 Any operator aggrieved by any notice, order or determination made by the director under this ordinance may file with the director a petition for review of such notice, order or determination detailing the operator's reasons for contesting the notice, order or determination. The petition shall contain the name of the petitioner, the petitioner's address and location of the lodging subject to the order, notice or determination. Subd. 2 The petition for review shall be filed with the city clerk within ten (10) days after the notice, order or determination for which review is sought has been mailed or served upon the person requesting review.