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Arden Hills not be added to the rent or that, if added, Chapter to file a return shall failla do so her control, or who shall willfully make it or any part thereof will be relunded. In within the time prescribed. or shall make, may incomplete, false. or fraudulerrt CITY OF ARDEIII HI~~S computing 'the tax 'to be :cOIl6lct~~, willfully or otherwise, an incor~, false, rettJ(n shallbe,guilty_,pt;~ misdemeanor. . amounts of tax less than one cent shall or lraudulent relum, the Operator shall, 380.t4 Use .Df ProCeedS: "Ninety-five COUNTY OF RAMSEY be considered an additional cent upon wrltten notice and demand, file such percent (95%}Of.,the proceeds obtained .. STATE OF MINNESOTA 380.06 PaYments and Retums, The return or corrected return within five (5) from the collection' of taxe2 pursuant to ORDINANCE NO. 351 taxes imposed by this Chapter shall be days of receipt of such written notice and this Chapter shalt 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 wit,h Minnesota Statutes 469.190, as the LOCAL LODGING TAX AND ADDING than _twenty five (25) days after the end of the basis thereof. If such person shall fail same may be amended from time to 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 crrv 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 return upon such return, for such person from such promoting the City as a tourist or ORDAINS THAT CHAPTER 380 IS forms and containing such information as knowledge aod information as the convention center. HEREBY ADDEO TO THE ARDEN the City may require. The return shall Director can obtain, and assess a tax on 380.15~. HILLS MUNICIPAL CODE TO READ contain the following minimum Ihe 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 amount of rent collected for of the tax for the taxable period covered Director under this Chapter may file a 380.01 Definitions: As used in Ihis lodging during the period covered by the by such return shall be paid within live (5) petilion for review of such notice, order or Chapter, the following words and terms return. days of the receipt of written ndtice and determination detailing the operator's shall have meanings given to them by B. The amount of tax required to be demand for such payment. Any such reason:;; for conlesling the notice, order this section. collected and due for the periOd. return or assessment made by the or determination. 'The pelition Shall A. DIRECTOR. The Finance Director 01 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 that of an agent duly authorized valid, and such person shall have the petitioner's address and the location of B.CrTY. The City of Arden Hills in writing. burden of establishing its incorrectness the lodging subject to the order, notice or C. lODGING. The furnishing for 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 require;d to be paid, the City may institute served upon the person requesting t'.l D. OPERATOR. A person who provides return. such legal action as may be necessary to 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 aoy penalties, the costs and disbursements of Manager, or the Manager's deSignee, 0 E.~. Any individual, corporation, reporting period, the amount of taxes any action. shall set a date for a hearing and give the C partnership, association, estate, receiver, imposed by this Chapter previously paid C. Upon a showing of good cause, the pelitioner at least five (5) days prior ~ trustee, executor, administrator, as a result of any transaction the Director may grant an operator one thirty written notice of the date, time and place "5 !!l. 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 retum 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 ;n interest during such periOd of extension the notice, order or determination should a penalty, the term as applied to a proportion to the portion of such shall be added to the taxes due at the be modified or withdrawn. The petilioner corporation, association, or partnership, consideration which became rate of ten percent (10%) per annum. may be represent by counsel of shall mean the officers or partners thereof uncollectible. 380.10 fena!!Iu.. tf 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 time expense. F. MHI. The total consideration valued Adlustments NDtices and Demands. herein specified for the payment, 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 Slate Sales and Use Tax thereto a specific penalty equal to ten Administrator's deSignee, provided only indude ooy charges for 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 limely shall not have participated in the drafting lOdging other than the roam charge itself. of a return filed under this Chapter. paid, together with any penalty provided of the order, notice or determination for G. LODGER. 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 ImDDsltlon 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, ;f the Director until it is paid. Any interest and penalty conclusion based upon the applicable (3%) on the rent charged by an operator reasonably determines that such steps shall be added to the tax and be collected sections of this Chapter and evidence for providing lodging to any person. The are necessary for determining the as part thereof. presented. The person conducting the tax shall be stated ood charged correctness of the return. 380.11 Admlnlgtratlon of Tax. The hearing may affirm, reverse or modify the separately and shaH be collected by the The tax computed on the basis of 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 to' be prepared blank forms Administrator, or the Administrator's be extinguished only by payment to the City within len (10) days after receipt of a for the returns and other documents designee, pursuant to this subdivision City. In no case shall the tax imposed by notice thereof, given either personally or required by this. Chapter and shalt may be appealed to the City Council. A this section upon an operator exceed the sent by registered mail to the address distribute Ihe same throughout the City petitioner seeking to appeal the decision amount of 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 mailed to the 380.03 Collections. Each operator shall who paid the tax to the City within (10) required of him or her under this Chapter. petitioner. The matter will thereupon be collect the tax imposed by this Chapter at days after determination of such refund. 380.12 Examination Df Reeords. The placed on the Council agenda as soon as the time rent is paid, The tax collections 380.08.Bef!.m..cl&. Any person may apply Director and those persons acting on it is practical. The Council shall then shall be held in lrust by the operator for to the Director for a refund of taxes paid behalf of the Director, authorized in review the findings ot fact and the Chi'. The amount of tax shall be for a prescribedl'eriod in excess of the writing by the Director, may examine the conclusions whether they are correct. separately _ stated from the rent charged amount legally due for that period, books, papers and records of ooy Upon a determination by the Council that for the lodging. provided that no application for refund operator in order to verify the accuracy of the findings ood conclusions ",e 380.04 ExemDtlons. An exemption shall shall be considered unless filed within any retum made, or if no return was incorrect, the Council may mOdify, be granted to any person as to whom or one year after such tax was paid, or made, to ascertain the tax as provided in reverse or affirm the decision of the City whOse occupancy it is beyond the power within' one year from Ihe 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 Dale. 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 ot perjury 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 to, such person at the 380.13 Violations. Any person who AdoDtlon Date. Passed by the Arden be forwarded to the City when the returns address stated upon the retum. If such shalt willfully fail to make a relurn l:'iills City Council this 29th day of and collections are submitted as r,equired 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 lax after written !1emand for ATTEST: 380.05 Advertisina No Tax. It shalt be allowance against any taxes due under payment, or who s~all fail to remit the MICHELLE WOLFE unlawful for any operator to advertise or this Chapter from the claimant and the taxes collected or any penalty or interest CITY ADMINISTRATOR hold out or state to the public or any balance of said allowallce, if any, shall be imposed by this Chapter, after written (facsimile) customer, directly or indirectly, that the paid by the Director to the claimant. demand for such payment, or who shall BEVERLY APlIKOWSKI tax or any party thereof will be assumed 380.09 Failure to File a Return. refuse to permit the City to examine the MAYOR or absorbed by the operator, or that it will A. If any operator required by this books, records and papers under his or (facsimile)