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<br />City of Arden Hills <br /> <br />380.06 <br /> <br />380.07 <br /> <br />Ordinance 11351 Establishing a Local Lodging Tax <br /> <br />Payments and Returns. The taxes imposcd by this Chapter shall be paid by <br />the operator to the City not later than twenty five (25) days after the end of the <br />month in which the taxes were collected, At the time of payment the operator <br />shall submit a return upon such forms and containing such information as the <br />City may requirc, The return shall contain the following minimum <br />information: <br /> <br />. <br /> <br />A. The total amount ofrent collected for lodging during the period covered <br />by the return. <br />B. The amount of tax required to be collected and due for the pcriod, <br />C. The signature of the pcrson filing the return or that of an agent duly <br />authorized in writing, <br />D, The period covered by the return, <br />E. The amount ofuncolleetible rental charges subject to the lodging tax. <br />F. A copy of the Minnesota State Sales and Use Tax Return submitted by the <br />operator for the period covered by the return. <br /> <br />The operator may offset against the taxes payable with respect to any <br />reporting period, the amount of taxes imposed by this Chapter previously paid <br />as a result of any transaction the consideration for which became uncollectible <br />during such consideration for which became uncollectible during such <br />rcporting period, but only in proportion to the portion of such consideration <br />which became uncollectible. <br /> <br />. <br /> <br />Examination of Return, Adiustments, Notices and Demands. The Director <br />may rely upon the Minnesota State Sales and Use Tax Return filed by the <br />operator with the State of Minnesota in determining the accuracy of a return <br />filed under this Chapter. However, the Director shall be authorized to make <br />any investigation or examination of the records and accounts of the person <br />making the return, if the Director reasonably determines that such steps are <br />necessary for determining the correctness of the return. <br /> <br />The tax computed on the basis of such examination shall be the tax to be paid, <br />If the tax due is found to be greater than that paid, such cxcess shall be paid to <br />the City within ten (10) days after receipt of a notice thereof, given either <br />personally or sent by registered mail to the addrcss shown on the return, If the <br />tax paid is greater than the tax found to be due, the excess shall be refunded to <br />the person who paid the tax to the City within (10) days after detcrmination of <br />such refund. <br /> <br />. <br /> <br />#351 - 3 <br />