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<br />t <br /> <br />. <br /> <br />614.13 Violations. Any person who shall willfully fail to make a <br />return required by this Chapter; or who shall fail to pay the tax <br />after written demand for payment, or who shall fail to remit the <br />taxes collected or any penalty or interest imposed by this <br />Chapter, after written demand for such payment, or who shall <br />refuse to permit the City to examine the books, records and <br />papers under his or her control, or who shall willfully make any <br />incomplete, false or fraudulent return shall be guilty of a <br />misdemeanor. <br /> <br />614.14 <br /> <br />Use of Proceeds. Ninety-five percent (95%) of the proceeds <br />obtained from the collection of taxes pursuant to this Chapter <br />shall be used in accordance with Minnesota Statutes 469.190, as <br />the same may be amended from time to time, to fund a local <br />convention or tourism bureau for the purpose of marketing and <br />promoting the City as a tourist or convention center. <br /> <br />614.15 <br /> <br />Appeals. <br /> <br />. <br /> <br />A. Any operator aggrieved by a notice, order or <br />determination made by the Director under this Chapter <br />may file a petition for review of such notice, order or <br />determination detailing the operator's reasons for <br />contesting the notice, order or determination. The petition <br />shall contain the name of the petitioner, the petitioner's <br />address and the location ofthe lodging subject to the <br />order, notice or determination. <br /> <br />B. The petition for review shall bc filed with the City within <br />ten (10) days after the notice, order or determination for <br />which review is sought has been mailed or served upon <br />the person requesting review. <br /> <br />C. Upon receipt of the petition, the City Manager, or the <br />Manager's designee, shall set a date for a hearing and give <br />the petitioner at least five (5) days prior written notice of <br />the date, time and place of the hearing. <br /> <br />D. At the hearing, the petitioner shall be given an opportunity <br />to show cause why the notice, order or determination <br />should be modified or withdrawn. The petitioner may be <br />represented by counsel of petitioner's choosing at <br />petitioner's own expense <br /> <br />. <br /> <br />6 <br />