Laserfiche WebLink
<br />218054v3 <br />make and file written findings thereon denying or allowing the claim in whole or in part and <br />shall mail a notice thereof by registered mail to such person at the address stated upon the <br />return. If such claim is allowed in whole or in part, the Director shall credit the amount of the <br />allowance against any taxes due under this Chapter from the claimant and the balance of said <br />allowance, if any, shall be paid by the Director to the claimant. <br /> <br />380.09 Failure to File a Return. : <br /> <br /> Subd. 1 A. If any operatorOperator required by this Chapter to file a return shall fail to do so <br />within the time prescribed, or shall make, willfully or otherwise, an incorrect, false, or fraudulent <br />return, the operatorOperator shall, upon written notice and demand, file such return or corrected <br />return within five (5) days of receipt of such written notice and shall at the same time pay any tax due <br />on the basis thereof. If such person shall fail to file such return or corrected return, the Director <br />shall make a return or corrected return, for such person from such knowledge and information as <br />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 taxable period covered by such return shall be paid <br />within five (5) days of the receipt of written notice and demand for such payment. Any such return <br />or assessment made by the Director shall be prima facie correct and valid, and such person shall <br />have the burden of establishing its incorrectness or invalidity in any action or proceeding in <br />respect thereto. <br /> <br /> Subd. 2 B. If any portion of a tax imposed by this Chapter, including penalties thereon, is not <br />paid within thirty (30) days after it is required to be paid, the City may institute such legal action as <br />may be necessary to recover the amount due plus interest, penalties, the costs and disbursements of <br />any action. <br /> <br /> Subd. 3 C. Upon a showing of good cause, the Director may grant an operator one thirty (30) <br />-day extension of time within which to file a return and make payment of taxes as required by <br />this Chapter provided that interest during such period of extension shall be added to the taxes due <br />at the rate of ten (10%) percent (10%) per annum. <br /> <br />380.10 Penalties. : <br /> <br /> If any tax imposed by this Chapter is not paid within the time herein specified for the payment, or <br />an extension thereof, there shall be added thereto a specific penalty equal to ten (10%) percent (10%) <br />of the amount remaining unpaid. The amount of tax not timely paid, together with any penalty <br />provided by this section, shall bear interest at the rate of ten (10%) percent (10%) per annum from <br />the time such tax should have been paid until it is paid. Any interest and penalty shall be added <br />to the tax and be collected as part thereof. <br /> <br />380.11 Administration of Tax. : <br /> <br /> The Director shall administer and enforce the assessment and collection of taxes imposed by <br />this Chapter. The Director shall cause to be prepared blank forms for the returns and other <br />documents required by this Chapter and shall distribute the same throughout the City and furnish