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Section 545 <br /> 545.10 Failure to File a Return. <br /> If any operator required by this Section to file a return shall fail to do so within the time prescribed, or shall <br /> make, willfully or otherwise, an incorrect, false or fraudulent return the operator shall, upon written notice <br /> and demand, file such return or corrected return within five days of receipt of such written notice and shall at <br /> the same time pay any tax due on the basis thereof. If such person shall fail to file such a return or corrected <br /> return, the Director shall make a return or corrected return, for such person from such knowledge and <br /> information as the Director can obtain, and assess a tax on the basis thereof, which tax (less any payments <br /> theretofore made on account of the tax for the period covered by such return) shall be paid within five days <br /> of the receipt of written notice and demand for such payment. Any such return or assessment made by the <br /> Director shall be prima facie correct and valid, and such person shall have the burden of establishing its <br /> incorrectness or invalidity in any action or proceeding in respect thereto. <br /> A. If any portion of a tax imposed by this Section, including penalties thereon, is not paid within 30 days <br /> after it is required to be paid, the City may institute such legal action as may be necessary to recover <br /> the amount due plus interest,penalties, and the costs of disbursements in any action. <br /> B. Upon a showing of good cause, the Director may grant an operator one thirty (30) day extension of <br /> time within which to file a return and make payment of taxes as required by this Section provided <br /> that interest during such period of extension shall be added to the taxes due at the rate of ten percent <br /> per annum. <br /> 545.11 Tax Penalties. <br /> A. If any tax imposed by this Section is not paid within the time herein specified for the payment, or any <br /> extension thereof, there shall be added thereto a penalty equal to ten percent of the amount remaining <br /> unpaid. <br /> B. In case of any failure to file a return within the time prescribed by this Section,there shall be added to <br /> the tax in addition to the ten percent penalty provided in subparagraph A above, an additional five <br /> percent for each additional 30 days or fraction thereof during which such failure continues, not <br /> exceeding 25 percent in the aggregate. If the penalty as computed does not exceed $10, a minimum <br /> penalty of$10 shall be assessed. <br /> C. If any person willfully fails to file any return or make any payment required by this Section, or <br /> willfully files a false or fraudulent return or willfully attempts in any manner to evade or defeat any <br /> such a tax or payment thereof, there shall also be imposed as a penalty an amount equal to 50 percent <br /> of any tax (less any amounts paid on the basis of such false or fraudulent return) found due for the <br /> period of which such return related. The penalty imposed by this subdivision shall be collected as a <br /> part of the tax, and shall be in addition to any other penalties provided by this Section. <br /> D. All payments received shall be credited first to penalties,next to interest, and then to the tax due. <br /> 4 <br /> O1/01/2001 Ord.519,Add Chapter 545,Lodging Tax <br /> 12/14/2009 Ord.629,Eliminate 545.15,Termination <br />