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<br />, <br /> <br />. <br /> <br />. <br /> <br />. <br /> <br />City of Arden I-1ills <br /> <br />380.08 <br /> <br />380.09 <br /> <br />Ordinance 11351 Establishing a Local Lodging Tax <br /> <br />Refuuds. Any person may apply to thc Director for a refund of taxes paid for <br />a prcscribed period in excess of the amount legally due for that period, <br />provided that no application for refund shall be considered unless filed within <br />one year after such tax was paid, or within one year from the filing of the <br />return, whichever period is the longer. The Director shall examine the claim <br />and make and file written findings thereon denying or allowing the claim in <br />whole or in part and shall mail a notice thereof by registered mail to such <br />person at the address stated upon the return. If such claim is allowed in whole <br />or in part, the Director shall credit the amount of the allowance against any <br />taxes due under this Chapter from the claimant and the balance of said <br />allowance, if any, shall be paid by the Director to the claimant. <br /> <br />Failure to File a Return. <br /> <br />A. If any operator required by this Chapter to file a return shall fail to do so <br />within the time prescribed, or shall makc, willfully or othcrwisc, an incorrcct, <br />false, or fraudulent return, the operator shall, upon written notice and demand, <br />file such return or corrected return within five (5) days of receipt of such <br />written notice and shall at the same time pay any tax due on the basis thereof. <br />If such person shall fail to file such rcturn or corrected return, the Director <br />shall make a return or corrected return, for such person from such knowledge <br />and information as the Director can obtain, and assess a tax on the basis <br />thereof, which tax, less any payments theretofore made on account of the tax <br />for the taxable period covered by such return shall be paid within five (5) days <br />of the receipt of written notice and dcmand for such payment. Any such <br />return or assessment made by the Director shall be prima facie correct and <br />valid, and such person shall have the burden of establishiDg its incorrectness <br />or invalidity in any action or proceeding in respect thereto. <br /> <br />B. If any portion of a tax imposed by this Chapter, including penaltics thercon, is <br />not paid within thirty (30) days after it is required to be paid, the City may <br />institute such legal action as may be necessary to rccover the amount due plus <br />interest, penalties, the costs and disbursements of any action. <br /> <br />C. Upon a showing of good cause, the Director may grant an operator one thirty <br />(30) day extension oftime within which to file a return and make paymcnt of <br />taxes as required by this Chapter provided that interest during such period of <br />extension shall be added to the taxes due at the rate often percent (10%) per <br />annum. <br /> <br />#351 - 4 <br />