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<br />City of Arden I-1ills <br /> <br />Ordinance #351 Establishing a Local Lodging Tax <br /> <br />. <br /> <br />380.1 0 <br /> <br />380.11 <br /> <br />380.12 <br /> <br />380.13 <br /> <br />380.14 <br /> <br />Penalties. If any tax imposed by this Chapter is not paid within the time <br />herein specified for the payment, or an extension thereof, there shall be added <br />thereto a specific penalty equal to ten percent (10%) of the amount remaining <br />unpaid. The amount of tax not timely paid, together with any penalty <br />providcd by this section, shall bear interest at the rate often percent (10%) per <br />annum from the time such tax should have been paid until it is paid. Any <br />interest and penalty shall be added to the tax and be collected as part thereof. <br /> <br />. <br /> <br />Administration of Tax. The Director shall administer and enforce the <br />assessment and collection of taxes imposed by this Chapter. The Director <br />shall cause to be prepared blank forms for the returns and other documents <br />required by this Chapter and shall distribute the same throughout thc City and <br />furnish them on application, but failure to receive or secure them shall not <br />relieve any person from any obligation required of him or her under this <br />Chapter. <br /> <br />Examination of Records. The Director and those persons acting on behalf of <br />the Director, authorized in writing by the Director, may examine the books, <br />papers and rccords 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, <br />or such other authorized agent or employee, the mcans, facilities and <br />opportunity for such examinations and investigations as are hereby authorized. <br /> <br />. <br /> <br />Violations. Any person who shall willfully fail to make a return required by <br />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 <br />intercst imposed by this Chapter, after written demand for such payment, or <br />who shall refuse to permit the City to examine the books, records and papers <br />under his or her control, or who shall willfully make may incomplete, false or <br />fraudulent return shall be guilty of a misdemeanor. <br /> <br />Use of Proceeds. Ninety- fivc percent (95 %) of the proceeds obtained from <br />the collection of taxes pursuant to this Chaptcr shall be used in accordance <br />with Minnesota Statutes 469.190, as the same may be amended from time to <br />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 />#35 t - 5 <br />