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Section 545 <br /> E. The amount of tax not timely paid, together with any penalty provided by this Section shall bear <br /> interest at the rate of 8 percent per annum from the time such tax should have been paid. Any <br /> interest and penalty shall be added to the tax and be collected as a part thereof. <br /> 545.12 Administration of Tax. <br /> The Director shall administer and enforce the assessment and collection of the taxes imposed by this Section. <br /> The Director shall cause to be prepared blank forms for the returns and other documents as required by this <br /> Section and shall distribute the same throughout the City and furnish them on application, but failure to <br /> receive or secure them shall not relieve any person from any obligation required of him under this Section. <br /> 545.13 Use of Proceeds. <br /> Ninety-five percent(95%) of the proceeds obtained from the collection of taxes pursuant to this Section shall <br /> be used in accordance with Minnesota Statutes § 469.190 as the same may be amended from time to time. <br /> Any recipient of proceeds shall submit to the Council a quarterly financial report and annual budget detailing <br /> the expenditures of tax funds allocated by the City. <br /> 545.14 Appeals. <br /> A. Any operator aggrieved by any notice, order or determination made by the Director under this <br /> Section may file a petition for review of such notice, order or determination detailing the operator's <br /> reasons for contesting the notice, order or determination. The petition shall contain the name of the <br /> petitioner, the petitioner's address and the location of the lodging subject to the order, notice or <br /> determination. <br /> B. The petition for review shall be filed with the City Administrator within ten days after the notice, <br /> order or determination for which review is sought has been mailed or served upon the person <br /> requesting the review. <br /> C. Upon receipt of the petition, the City Administrator or his designee shall set a date for a hearing and <br /> give the petitioner at least five days prior written notice of the date, time and place of the hearing <br /> which hearing shall be within 14 days of receipt of the Petition. <br /> D. At the hearing, the petitioner shall be given an opportunity to show cause why the notice, order, or <br /> determination should be modified or withdrawn. The petitioner may be represented by counsel of <br /> petitioner's choosing at petitioner's own expense. <br /> E. The hearing shall be conducted by the City Administrator or his designee, provided only that the <br /> person conducting the hearing shall not have participated in the drafting of the order, notice or <br /> determination for which review is sought. <br /> 5 <br /> O1/01/2001 Ord.519,Add Chapter 545,Lodging Tax <br /> 12/14/2009 Ord.629,Eliminate 545.15,Termination <br />