CCP 11-15-2004 - Laserfiche WebLink

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614,06 Payments and Returns, The taxes imposed by this Chapter . shall be paid by the operator to the City not later then twenty- five (25) days after the end of the month in which the taxes were collected, At the time of payment the operator shall submit a return upon such forms and containing such information as the City may require, The return shall contain the following minimum information: A, The total amount of rent collected for lodging during the period covered by the return. B. The amount of tax required to be collected and due for the period. C, The signature of thc person filing the return or that of an agent duly authorized in writing, D, The period covered by the return, E The amount of uncollectible rental charges subject to the lodging tax, F, A copy of the Minnesota State Sales and Use Tax Return . submitted by the operator for the period covered by the return, The operator may offset against the taxes payable with respect to any reporting period, the amount of taxes imposed by this Chapter previously paid as a result of any transaction the consideration for which became uncollectible during such reporting period, but only in proportion to the portion of such consideration which became uncollectible, 614,07 Examination of Return, Adjustments, Notices and Demands. The Director may rely upon the Minnesota State Sales and Use Tax Return filed by the operator with the State of Minnesota in determining the accuracy of a return filed under this Chapter. However, the Director shall be authorized to make any investigation or examination ofthe records and accounts of the person making the return, ifthe Director reasonably determines that such steps are necessary for determining the correctness of the return, 3 .