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City of Arden Hills Ordinance 11351 Establishing a Local Lodging Tax 380.08 Refunds. Any person may apply to the Direetor for a refund of taxes paid for . a preseribed period iu exeess of the amount legally due for that period, provided that no applieation for refuud shall be eonsidered unless filed within oue year after sueh tax was paid, or within one year from the filing of the return, whiehever period is the longer. The Direetor shall examine the elaim and make and file written findings thereon denying or allowing the claim in whole or in part and shall mail a notice thereof by registered mail to sueh person at the address stated upon the return. If such claim is allowed in whole or in part, the Director shall eredit the amount of the allowanee against any taxes due under this Chapter from the claimant and the balance of said allowance, if any, shall be paid by the Director to the claimant. 380.09 Failure to File a Return. A. If any operator required by this Chapter to file a return shall fail to do so withiu the time preseribed, or shall make, willfully or otherwise, an iucorrect, false, or fraudulent return, the operator shall, upou written notiee and demand, file such return or corrected return within five (5) days of receipt of such written notice and shall at the same time pay any tax due on the basis thereof. If such person shall fail to file such return or corrected return, the Director shall make a return or corrected return, for sueh person from such knowledge and information as the Director can obtain, and assess a tax on the basis . thereof, which tax, less any payments theretofore made on account of the tax for the taxable period covered by such return shall be paid within five (5) days of the receipt of written notice and demand for such payment. Any such return or assessment made by the Director shall be prima facie correct and valid, and such person shall have the burden of establishing its ineorrectness or invalidity in any action or proceeding in respect thereto. B. If any portion of a tax imposed by this Chapter, including penalties thereon, is not paid within thirty (30) days after it is required to be paid, the City may institute such legal aetion as may be necessary to recover the amount due plus interest, penalties, the costs and disbursements of any action. C. Upon a showing of good eause, the Director may grant an operator one thirty (30) day extension of time within which to file a return and make payment of taxes as required by this Chapter provided that interest during such period of extension shall be added to the taxes due at the rate often percent (10%) per annum. . #351-4 ~----