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Section 545 <br /> 2. The amount of tax required to be collected and due for the period. <br /> 3. The signature of the person filing the return or that of his agent duly authorized in writing. <br /> 4. The period covered by the return. <br /> 5. The amount of uncollectible rental charges subject to the lodging tax. <br /> B. The operator may offset against the taxes payable, with respect to any reporting period, the amount of <br /> taxes imposed by this Section previously paid as a result of any transaction the consideration for <br /> which became uncollectible during such reporting period, but only in proportion to the portion of <br /> such consideration which became uncollectible. <br /> 545.07 Records and Examination of Records. <br /> Every operator shall keep books and records showing the rents charged and occupancies taxable under this <br /> Section. The Director and those persons acting on behalf of the Director authorized in writing by the <br /> Director may examine the books, papers, and records of any operator in order to verify the accuracy of any <br /> return made, or if no return was made, to ascertain the tax as provided in this Section. Every such operator is <br /> directed and required to give to the said Director or to his duly authorized agent or employee the means, <br /> facilities and opportunity for such examinations and investigations as are hereby authorized. <br /> 545.08 Examination of Return, Adjustments,Notices and Demands. <br /> The Director shall, after a return is filed, examine the same and make any investigation or examinations of <br /> the records and accounts of the person making the return deemed necessary for determining its correctness. <br /> The tax computed on the basis of such examination shall be the tax to be paid. If the tax due is found to be <br /> greater than that paid, such excess shall be paid to the City within ten days after receipt of a notice thereof <br /> given either personally or sent by registered mail to the address shown on the return. If the tax paid is greater <br /> than the tax found to be due, the excess shall be refunded to the person who paid the tax to the City within <br /> ten days after determination of such refund. <br /> 545.09 Refunds. <br /> Any person may apply to the Director for a refund of taxes paid for a prescribed period in excess of the <br /> amount legally due for the period provided that no application for a refund shall be considered unless filed <br /> within one year after such tax was paid, or within one year from filing of the return, whichever period is <br /> longer. The Director shall examine the claim in whole or in part and shall mail a notice thereof by registered <br /> mail to such person at the address stated upon the return. If such claim is allowed in whole or in part, the <br /> Director shall credit the amount of the allowance against any taxes due under this Section from the claimant <br /> and the balance of said allowance, if any, shall be paid by the Director to the claimant. <br /> 3 <br /> O1/01/2001 Ord.519,Add Chapter 545,Lodging Tax <br /> 12/14/2009 Ord.629,Eliminate 545.15,Termination <br />