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<br />614.12 Examination of Records. The Director and those persons acting . <br />on behalf of the Director, authorized in writing by the Director, may examine the <br />books, papers and records of any operator in order to verify the accuracy of any <br />return made, or if no return was made, to ascertain the tax as provided in this <br />Chapter. Every such operator is directed and required to give to the Director, or <br />such other authorized agent or employee, the means, facilities and opportunity for <br />such examinations and investigations as are hereby authorized. <br /> <br />614.13 Violations. Any person who shall willfully fail to make a return <br />required by this Chapter; or who shall fail to pay the tax after written demand for <br />payment, or who shall fail to remit the taxes collected or any penalty or interest <br />imposed by this Chapter, after written demand for such payment, or who shall <br />refuse to permit the City to examine the books, records and papers under his or her <br />control, or who shall willfully make any incomplete, false or fraudulent return <br />shall be guilty of a misdemeanor. <br /> <br />614.14 Use of Proceeds. Ninety-five percent (95%) of the proceeds <br />obtained from the collection of taxes pursuant to this Chapter shall be used in <br />accordance with Minnesota Statutes 9469.190, as the same maybe amended from <br />time to time, to fund a local convention or tourism bureau for the purpose of <br />marketing and promoting the City as a tourist or convention center. <br /> <br />. <br /> <br />614.15 Avveals. <br /> <br />A. Any operator aggrieved by any notice, order or determination made <br />by the Director under this Chapter may file a petition for review of <br />such notice, order or determination detailing the operator's reasons <br />for contesting the notice, order or detenmnation. The petition shall <br />contain the name of the petitioner, the petitioner's address and the <br />location of the lodging subject to the order, notice or determination. <br /> <br />B. The petition for review shall be filed with the City within ten (10) <br />days after the notice, order or determination for which review is <br />sought has been mailed or served upon the person requesting review. <br /> <br />C. Upon receipt of the petition, the City Manager, or the Manger's <br />designee, shall set a date for a hearing and give the petitioner at least <br />five (5) days prior written notice of the date, time and place of the <br />hearing. <br /> <br />D. At the hearing, the petitioner shall be given an opportunity to show <br />cause why the notice, order or determination should be modified or <br /> <br />. <br /> <br />5 <br />