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<br />218054v3 <br />1) Subd. 1 The total amount of rentRent collected for lodgingLodging during the <br />period covered by the return. <br /> <br />2) Subd. 2 The amount of tax required to be collected and due for the period. <br /> <br />3) Subd. 3 The signature of the person filing the return or that of an agent duly <br />authorized in writing. <br /> <br />4) Subd. 4 The period covered by the return. <br /> <br />5) Subd. 5 The amount of uncollectible rental charges subject to the lodging tax. <br /> <br />6) Subd. 6 A copy of the "Minnesota State Sales and Use Tax Return" submitted <br />by the operatorOperator for the period covered by the return. <br /> <br /> The operatorOperator may offset against the taxes payable with respect to any reporting period, <br />the amount of taxes imposed by this Chapter previously paid as a result of any transaction the <br />consideration for which became uncollectible during such consideration for which became uncollectible <br />during such reporting period, but only in proportion to the portion of such consideration which <br />became uncollectible. <br /> <br />380.07 Examination of Return, Adjustments, Notices and Demands. : <br /> <br /> The Director may rely upon the "Minnesota State Sales and Use Tax Return" filed by the <br />operatorOperator with the State of Minnesota in determining the accuracy of a return filed under this <br />Chapter. However, the Director shall be authorized to make any investigation or examination of the <br />records and accounts of the person making the return, if the Director reasonably determines that such <br />steps are necessary for determining the correctness of the return. <br /> <br /> The tax computed on the basis of such examination shall be the tax to be paid. If the tax due is <br />found to be greater than that paid, such excess shall be paid to the City within ten (10) days after <br />receipt of a notice thereof, given either personally or sent by registered mail to the address shown on <br />the return. If the tax paid is greater than the tax found to be due, the excess shall be refunded to <br />the person who paid the tax to the City within ten (10) days after determination of such refund. <br /> <br />380.08 Refunds. : <br /> <br /> Any person may apply to the Director for a refund of taxes paid for a prescribed period in <br />excess of the amount legally due for that period, provided that no application for refund shall be <br />considered unless filed within one (1) year after such tax was paid, or within one (1) year from <br />the filing of the return, whichever period is the longer. The Director shall examine the claim and