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~ . Arden Hills not be added to the renl or that, if added, Chapler 10 file a return shall fail to do so her. {:Ontrol,--or' who shall willfully make it or any part thereof will be rE;!fUnded. In within the time prescribed, or shall make,,", may incompJQ7:1.,' false Of fraudulent CITY OF.ARDEN HILLS compiJtingthe' ,tax -to be.: ..cOllect$C!, willfully or otherwise, an incorrect, false, return shaD be guilty,ofa~emeanor. amounts Of tax less than one cent sha'll or fraudulent return, the operator' shall, 380.14 Use of ProceedB;: Ninety-five COUNTY OF RAMSEY be considered an additional cent upon written notice and demand, file such percel'lt (95%)'of the'pr9ceeds obtained STATE OF MINNESOTA 380.06 Pavments and Returns. Th'e return or corrected return within fjve (5) from the collection of taxes pursuant 10 ORDINANCE NO. 351 taxes imposed by this' Chapter shall be days of receipt of such written notice and this Chapter shall be used in -accordance AN ORDINANCE RELATING TO paid by the operator to the City not later shall at the same time pay any tax due on with Minnesota Statutes 469.190, as the LOCAL LODGING TAX AND ADDING than twenty five (25) days alter the end of the basis thereof. If such person shall fail same may be amended from time 10 time,. CHAPTER 380 TO THE ARDEN HILLS the month in which the taxes were to file such return or corrected return, the to fund a local convention or tourism CITY CODE. collected. At the time of payment the Director shall make a return or corrected bureau for the pUrpose of marketing and THE ARDEN HILLS CITY COUNCIL operator shall submit a retum upon such return, fa, such person from such promoting the City as a tourist or ORDAINS THAT CHAPTER 300 IS forms and containing such information as knowleclge and information as the convention center. HEREBY ADDED TO THE ARDEN the City may require. The return shall Director can obtain, and assess a tax on 3a0.15~. HILLS MUNICIPAL CODE TO READ contain the following minimum the basis thereof, which tax: less any A. Any operator aggrieved by a notice, AS FOLLOWS: information: payments theretofore made on account order or determination made by the CHAPTER 380 A. The total amounl of rent collected for of the tax for the taxable period covered Director under this Chapter may fite a 380.01 Definitions: As used in this lodging during the period coVered by the by such return shall be paid within five (5) petition for review of such notice, order or Chapter, the fOllowing words and terms return. days, of the receipt of wrinen notice and determination detailing the operator's shall have meanings given to them by B. The amounl of tax required to be demand for such payment Any such reasons for contesting the notice, order this section. collected and due for the period. return or assessment made by the or determination. The petition s,hall A. DIRECTQR, The Finance Director of C. The signature of the person filing the Director shall be prima facie correct and contain the name of the petitioner, the the City. return or thai of an agent duly authorized valid, and such person shall have the petitioner's address arid the location of 8..c..!IY. The City of Arden Hills in writing. burden of establishing its incorrectness the lodging subject to the order, notice or c. LODGING. The furnishing fo, D. The period covered by the return. or invalidity in any action or proceeding in determination. consideration of lodging by a hotel, motel, E. The amount of uncollectible rental respect thereto. B. The petition for review shall be filed rooming house, tourist court, or resort, charges subject to the lOdging tax. B. If any portion of a tax imposed by this with the City within ten (10) days after the except there such lodging shall be for a F. A copy of the Minnesota State Sales Chapter, including penalties thereon, is notice, order or determination for which continuous period of thirty (30) days or and Use Tax Return submitted by the not paid within thirty (30) days after it is review is sought has been mailed or more to the same lOdger. operator for the periOd covered by the required to be paid, the City may institute served upon the person requesting D. OPERATOR. A person who provides return. such legal action as may be necessary t6 review. lodging to others, or any officer, agent or The operator may offset against the recover the amount due plus interest, C. Upon receipt of the petition, the City employee of such person. taxes payable with respect to any penalties, the costs and disbursements of Manager, or the Manager's designee, E.~. Any individual, corporation, reporting period, the amount of taxes any action. shall set a date for a hearing and give the partnership, association, estate, receiver, imposed by this Chapter previously paid C. Upon a Showing of good cause, the peiitioner at least five (5) days prior trustee, executor, administrator, as a resLilt of any transaction the Director may grant an operator one thirty written notice of the date, time and place assignee, syndicate or any other consideration for which became (30) day extension of time. within which to of the hearing. combination of individuals. Whenever uncollectible during such consideration file a return and make payment of taxes D. At the hearing, the petitioner shall be the term ~person" is used in any provision . for which became uncollectible during as required by this Chapter provided that given an opportunity to show cause why of this Chapter prescribing and imposing such reporting period, but only in interest during such periOd 01 extension the notice, order or determination should a penalty, the term as applied to a proportion to the portion of such shall be added 10 the taxes due at the be mOdified or withdrawn. The petitioner corporation, association, or partnership, consideration which became rate of ten percent (10%) per annum. may be represent by counsel 01 shall mean the officers or partners thereof uncollectible. 380. 10~. If any tax imposed by petitioner's choosing at petitioner's own as the case may be. 380.07 Examination of Return this Chapter is not paid within the lime expense. F. BENI. The total consideration valued Adiustmf!!nts Notlt::f!!s Bnd Demands. herein specified for the. paymenl, or an E. The hearing shall be conducted by in money charged for lOdging whether The Director may rely upon the extension thereof, there shall be added the City Administrator, or the. paid in money or otherwise, but shall not Minnesota State Sales and Use Tax thereto a specific penalty equal to ten Administrator's designee, proVided only include any ch~Hges 10' services Return filed by the operator with the State percent (10%) of the amount remaining that the person COnducting the hearing rendered in connection. with furnishing of Minnesota in determining the accuracy unpaid. The amount of tax _not timely shall not have participated in the dralting lodging other than the room charge itsett. 01. a return liIed under this Chapter. paid, logether with any penalty provided of the order, notice or determination for G. ~. The 'person obtaining However, the Director shall be authorized by this section, shall bear interest at the which review is sought. lodging from an operator. to make any investigation or examination rate often percent (10%) per annum from F. The person conducting the hearing 380.02 ImDOsltlon of Tax. There is of the records and accounts of the person the time such tax should have been paid shall make written findings of fact and hereby imposed a tax of three percent making the return, it the Director until it is paid. Any interest ,and penally conclusion based. upon the applicable (3%) on the rent charged by an operator reasonably determines that such steps shall be added to the lax and be collected sections of this Chapter and evidence for providing lodging to any person. The a'e necessary for determining the as part thereof. presented. The person conducting the tax shall be stated and' charged correctness of the return. 380.11 Admlnlstrallon of Tax. The hearing may affirm, reverse Of modify the separately and shall be collected by the The tax computed on the basis 01 such Director shall administer and enforce the notice, order or determination made by operator from the lodger. The tax examination shall be the tax to be paid. If assessment and collection of taxes the Director. collected by the operator shall be a debt the tax due is found to be greater than imposed by this Chapter. The Director G. Any decision rendered by the City owed by the operator to the City and shall that paid, such excess shall be paid to the shall cause 10 be prepared blank forms Administrator, or the. Administrator's be extinguished only by payment to the City within ten (10) days alter receipt of a for the returns and other documents deSignee, pursuant to this subdivision City. In no case shalf the tax imposed by notice thereof, given either personally or required by this Chapter and shall may be appealed to the City Council. A this section upon an operator exceed the sent by registered mall to the address distribute the same throughout the City petitioner seeking to appeal the decision amount 01 tax which the operator shown on the return. If the tax paid is and furnish them on application, but must file a written notice of appeal with authorized and required by this Chapter greater than the tax found to be due, the failure to receive or secure them shall not the City within ten (10) days after the to collect from a lodger. excess shall be refunded to the person relieve any person from any obligation decision has been maHed to the 380.03 Collections. Each operator shall whO paid the lax to the City within (10) required 01 him or her under this Chapter. petitioner. The maner will thereupon be collect the tax imposed by this Chapter at days alter determination of such relurid. 380.12 Examination of Records. The placed on the Council agenda as soon as the time rent is paid. The tax collections 380.08.Bef.wH11. Any person may apply Director and those persons acting on it is practical. The Council shall then shall be held in trust by the operator for to the Director for a refund of taxes paid behalf of the Director, authorized in revIew the findings 01 fact and the City. The amounl of tax shall be for a prescribed period in excess of the writing by the Director, may examine the conclusions whether they are correct. separately stated trom the rent charged amount legally due for that period, books, papers and records of any Upon a determination by the Council that for the lodging. provided that no application for refund operator in order to verily the accuracy of the findings and conclusions a,e 380.04 Exemotlons. An exemption shaH shall be considered unless filed within any retum made, or, if no relum was incorrect, the Council may modify, be granted to any person as 10 whom or one year after such tax was paid, or made, to ascertain the lax as provided in reverse or affirm the decision of the City whose occupancy il is beyond the power within one year from the filing of the this Chapter. Every such operator is Administrator, or the Administrator's of the City to tax. No exemption shall be return, whichever period is the longer. directed and required to give to the designee, upon the same standards as granted except upon a claim therefore The Director shall examine the claim and Director, or such other authorized agent set forth in Subparagraph F. \ made at the time the rent is collected and make and file written findings thereon or employee, the means, facilities and Effective Date. This ordinance will take such a claim shall be made in writing denying or allowing the claim in whole or opportunity for such examinations and effect and be in force after its passage under penalty of pe~ury on forms in part and shall mail a notice thereof by investigations as are hereby authorized. and official publication. provided by the City. All such claims shall registered mail 10 such person at the 380.13 Violations. Any person who Adootion ~. Passed by the Arden be forwarded to the City when the returns address stated upon the return. If such shall willfully fail to make a return Hills City Council this 29th day 01 and collections are submitted as reqUited claim is allowed in whole or in part, the required by this Chapter; or who shall fail November, 2004. '" by this Chapter. Director shall credit the amount of the to pay the tax after written demand for ATTEST: '" 380.05 Advertlslna No Tax. It shall be allowance against any taxes due under payment, or who shall fail to remit the MICHELLE WOLFE ~ unlawful for any operator to advertise or this Chapter from the claimant arid the taxes collected or any penalty or interest CITY ADMINISTRATOR 0 hold out or state to the public or any balance of said allowance, if any, shall be imposed by this Chapter, after writlen (faCSimile) .s customer, directly or indirectly, that the paid by the Director to the claimant. demand for such payment, or who shall BEVERLY APLlKOWSKI :;; tax or any party thereof will be assumed 380.09 Failure to File III Return. refuse to permit the City to examine th~ MAYOR S ~ or absorbed by the operator, or that it will A. If any operator required by this books, records and papers under his or (facsimile) I