Ordinance - #24-17 - 11/26/2024 - Laserfiche WebLink

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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 City to examine the books, records and papers under his/her control, or who shall willfully make any incomplete, false or fraudulent return shall be guilty of a misdemeanor. Sec. 27.14. - Use of Proceeds and Annual Report. Ninety-five (95%) percent of the proceeds obtained from the collection of taxes pursuant to this Chapter shall be used in accordance with Minnesota Statutes § 469.190, as the same may be amended from time to time, to fund a local convention, tourism, or visitor's bureau for the purpose of marketing and promoting the City as a tourist or convention center. Any local bureau receiving proceeds shall, for its most recent calendar year, provide an annual year-end report of its operations and its financial condition to the City Council in writing and by oral presentation at a City Council meeting. Sec. 27.15. — Appeals. 1) Any Operator aggrieved by any notice, order or determination made by the Director under this Chapter may file 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 the location of the Lodging subject to the order, notice or determination. 2) The petition for review shall be filed with the City 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. 3) Upon receipt of the petition, the City Administrator, or the Administrator's designee, shall set a date for a hearing and give the petitioner at least five (5) days' prior written notice of the date, time and place of the hearing. 4) At the hearing, the petitioner shall be given an opportunity to show cause why the notice, order or determination should be modified or withdrawn. The petitioner may be represented by counsel of petitioner's choosing at petitioner's own expense. 5) The hearing shall be conducted by the City Administrator, or the Administrator's designee, provided only that the person conducting the hearing shall not have participated in the drafting of the order, notice or determination for which review is sought. 6) The person conducting the hearing shall make written findings of fact and conclusion based upon the applicable sections of this Chapter and evidence presented. The person conducting the hearing may affirm, reverse or modify the notice, order or determination made by the Director. 7) Any decision rendered by the City Administrator or clerk, or the Administrator's designee, pursuant to this section may be appealed to the City Council. A petitioner Ordinance #24-17 Page 5 of 6