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<br /> City of ArdenHills Ordinance #351 Establishing a Local Lodging Tax <br /> 380.06 Payments and Returns. The taxes imposed by this Chapter shal1 be paid by <br /> . the operator to the City not later than twenty five (25) days after the end of the <br /> mouth in which the taxes were collected. At the time of payment the operator <br /> shall submit a return upon such fonns and containing such infonnation as the <br /> City may require. The return shall contain the following minimum <br /> information: <br /> A. The total amount of rent collected for lodging during the period covered <br /> by the return. <br /> B. The amount of tax required to be collected and due for the period. <br /> C. The signature of the person filing the return or that of an agent duly <br /> authorized in writing. <br /> D. The period covered by the return. <br /> E. The amount ofuncol1ectible rental charges subject to the lodging tax. <br /> F. A copy of the Milmesota State Sales and Use Tax Return submitted by the <br /> operator for the period covered by the return. <br /> The operator may offset against the taxes payable with respect to any <br /> reporting period, the amount of taxes imposed by this Chapter previously paid <br /> as a result of any transaction the consideration for which became uncol1ectible <br /> during such consideration for which became uncol1ectible during such <br /> reporting period, but only in proportion to the portion of such consideration <br /> which became uncollectible. <br /> . 380.07 Examination of Return. Ad iustments. Notices and Demands. The Director <br /> may rely upon the Minnesota State Sales and Use Tax Return filed by the <br /> operator with thc State of Milmesota in determining the accuracy of a return <br /> filed under this Chapter. However, the Director shal1 be authorized to make <br /> any investigation or examination ofthe records and accounts of the person <br /> making the return, if the Director reasonably determines that such steps are <br /> necessary for detennining the correctness of the return. <br /> The tax computed on the basis of such examination shall be the tax to be paid. <br /> If the tax due is found to be greater than that paid, such excess shall be paid to <br /> the City within ten (I 0) days after receipt of a notice thereof, given either <br /> personally or sent by registered mail to the address shown on the return. If the <br /> 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 (IO) days after determination of <br /> such refund. <br /> . <br /> #351 - 3 <br />