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City of Arden. Hills Ordinance #351 Establishing a Local Lodging Tax 380.10 Penalties. If any tax imposed by this Chapter is not paid within the time . herein specified for the payment, or an extension thereof, there shall be added thereto a specifie penalty equal to ten pereent (10%) of the amount remaining unpaid. The amount of tax not timely paid, together with any penalty provided by this seetion, shall bear interest at the rate often pereent (10%) per annum from the time such tax should have been paid until it is paid. Any interest and penalty shall be added to the tax and be collected as part thereof. 380.11 Administration of Tax. The Direetor shall administer and enforce the assessment and collection of taxes imposed by this Chapter. The Direetor shall cause to be prepared blank forms for the returns and other doeuments required by this Chapter and shall distribute the same throughout the City and furnish them on applieation, but failure to receive or secure them shall not relieve any person from any obligation required of him or her under this Chapter. 380.12 Examination of Records. The Director and those persons acting on behalf of the Director, authorized in writing by the Director, may examine the books, papers and records of any operator in order to verify the accuracy of any return made, or if no return was made, to ascertain the tax as provided in this Chapter. Every such operator is directed and required to give to the Director, or such other authorized agent or employee, the means, facilities and opportunity for such examinations and investigations as are hereby authorized. . 380.13 Violations. Any person who shall willfully fail to make a return required by this Chapter; or who shall fail to pay the tax after written demand for payment, or who shall fail to remit the taxes collected or any penalty or interest imposed by this Chapter, after written demand for such payment, or who shall refuse to permit the City to examine the books, records and papers under his or her control, or who shall willfully make may incomplete, false or fraudulent return shall be guilty of a misdemeanor. 380.14 Use of Proceeds. Ninety-five percent (95%) ofthe proceeds obtained from the collection of taxes pursuant to this Chapter shall be used in accordance with Minnesota Statutes 469.190, as the same may be amended from time to time, to fund a local convention or tourism bureau for the purpose of marketing and promoting the City as a tourist or convention center. . #351 - 5