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City of Arden Hills Ordinance #351 Establishing a Local Lodging Tax
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/],\~HILLS
CITY OF ARDEN HILLS
COUNTY OF RAMSEY
STATE OF MINNESOTA
ORDINANCE NO. 351
AN ORDINANCE RELATING TO LOCAL LODGING TAX AND ADDING
CHAPTER 380 TO THE ARDEN HILLS CITY CODE.
THE ARDEN HILLS CITY COUNCIL ORDAINS THAT CHAPTER 380 IS
HEREBY ADDED TO THE ARDEN HILLS MUNICIPAL CODE TO READ AS
FOLLOWS;
CHAPTER 380
380.01 Definitions: As used in this Chapter, the following words and terms shall have
meanings given to them by this section.
A. DIRECTOR The Finance Director of the City.
. B. CITY. The City of Arden Hills
C. LODGING. The furnishing for consideration oflodging by a hotel, motel,
rooming house, tourist court, or resort, except there such lodging shall be for a
continuous period of thirty (30) days or more to the same lodger.
D. OPERATOR A person who provides lodging to others, or any officer, agent
or employee of such person.
E. PERSON. Any individual, corporation, partnership, association, estate,
receiver, trustee, executor, administrator, assignee, syndicate or any other
combination of individuals. Whenever the term "person" is used in any
provision of this Chapter prescribing and imposing a penalty, the term as
applied to a corporation, association, or partnership, shall mean the officers or
partners thereof as the case may be.
F. RENT. The total consideration valued in money charged for lodging whether
paid in money or otherwise, but shall not include any charges for services
rendered in connection with furnishing lodging other than the room charge
itself.
. G. LODGER The person obtaining lodging from an operator.
#351-1
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City of Arden.Hills Ordinance #351 Establishing a Local Lodging Tax
380.02 Imposition of Tax. There is hereby imposed a tax of three percent (3%) on
. the rent charged by an operator for providing lodging to any person. The tax
shall be stated and charged separately and shall be collected by the operator
from the lodger. The tax collected by the operator shall be a debt owed by the
operator to the City and shall be extinguished only by payment to the City. In
no case shall the tax imposed by this section upon an operator exceed the
amount of tax which the operator authorized and required by this Chapter to
collect from a lodger.
380.03 Collections. Each operator shall collect the tax imposed by this Chapter at the
time rent is paid. The tax collections shall be held in trust by the operator for
the City. The amount oftax shall be separately stated from the rent charged
for the lodging.
380.04 Exemptions. An exemption shall be granted to any person as to whom or
whose occupancy it is beyond tbe power ofthe City to tax. No exemption
shall be granted except upon a claim therefore made at the time the rent is
collected and such a claim shall be made in writing under penalty of petjury
on fonns provided by the City. All sucb claims shall be forwarded to the City
when the returns and collections are submitted as required by this Chapter.
380.05 Advertisinl! No Tax. It shall be unlawful for any operator to advertise or
. hold out or state to the public or any customer, directly or indirectly, that the
tax or any party thereof will be assumed or absorbed by the operator, or that it
will not be added to the rent or that, if added, it or any part thereof will be
refunded. In computing the tax to be collected, amounts oftax less than one
cent sball be considered an additional cent
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#351 - 2
City of ArdenHills Ordinance #351 Establishing a Local Lodging Tax
380.06 Payments and Returns. The taxes imposed by this Chapter shal1 be paid by
. the operator to the City not later than twenty five (25) days after the end of the
mouth in which the taxes were collected. At the time of payment the operator
shall submit a return upon such fonns and containing such infonnation 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 the person filing the return or that of an agent duly
authorized in writing.
D. The period covered by the return.
E. The amount ofuncol1ectible rental charges subject to the lodging tax.
F. A copy of the Milmesota 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 uncol1ectible
during such consideration for which became uncol1ectible during such
reporting period, but only in proportion to the portion of such consideration
which became uncollectible.
. 380.07 Examination of Return. Ad iustments. Notices and Demands. The Director
may rely upon the Minnesota State Sales and Use Tax Return filed by the
operator with thc State of Milmesota in determining the accuracy of a return
filed under this Chapter. However, the Director shal1 be authorized to make
any investigation or examination ofthe records and accounts of the person
making the return, if the Director reasonably determines that such steps are
necessary for detennining the correctness of the return.
The tax computed on the basis of such examination shall be the tax to be paid.
If the tax due is found to be greater than that paid, such excess shall be paid to
the City within ten (I 0) days after receipt of a notice thereof, given either
personally or sent by registered mail to the address shown on the return. If the
tax paid is greater than the tax found to be due, the excess shall be refunded to
the person who paid the tax to the City within (IO) days after determination of
such refund.
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#351 - 3
City of Arden Hills Ordinance 11351 Establishing a Local Lodging Tax
380.08 Refunds. Any person may apply to the Direetor for a refund of taxes paid for
. a preseribed period iu exeess of the amount legally due for that period,
provided that no applieation for refuud shall be eonsidered unless filed within
oue year after sueh tax was paid, or within one year from the filing of the
return, whiehever period is the longer. The Direetor shall examine the elaim
and make and file written findings thereon denying or allowing the claim in
whole or in part and shall mail a notice thereof by registered mail to sueh
person at the address stated upon the return. If such claim is allowed in whole
or in part, the Director shall eredit the amount of the allowanee against any
taxes due under this Chapter from the claimant and the balance of said
allowance, if any, shall be paid by the Director to the claimant.
380.09 Failure to File a Return.
A. If any operator required by this Chapter to file a return shall fail to do so
withiu the time preseribed, or shall make, willfully or otherwise, an iucorrect,
false, or fraudulent return, the operator shall, upou written notiee and demand,
file such return or corrected return within five (5) days of receipt of such
written notice and shall at the same time pay any tax due on the basis thereof.
If such person shall fail to file such return or corrected return, the Director
shall make a return or corrected return, for sueh person from such knowledge
and information as the Director can obtain, and assess a tax on the basis
. thereof, which tax, less any payments theretofore made on account of the tax
for the taxable period covered by such return shall be paid within five (5) days
of the receipt of written notice and demand for such payment. Any such
return or assessment made by the Director shall be prima facie correct and
valid, and such person shall have the burden of establishing its ineorrectness
or invalidity in any action or proceeding in respect thereto.
B. If any portion of a tax imposed by this Chapter, including penalties thereon, is
not paid within thirty (30) days after it is required to be paid, the City may
institute such legal aetion as may be necessary to recover the amount due plus
interest, penalties, the costs and disbursements of any action.
C. Upon a showing of good eause, the Director may grant an operator one thirty
(30) day extension of time within which to file a return and make payment of
taxes as required by this Chapter provided that interest during such period of
extension shall be added to the taxes due at the rate often percent (10%) per
annum.
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City of Arden. Hills Ordinance #351 Establishing a Local Lodging Tax
380.10 Penalties. If any tax imposed by this Chapter is not paid within the time
. herein specified for the payment, or an extension thereof, there shall be added
thereto a specifie penalty equal to ten pereent (10%) of the amount remaining
unpaid. The amount of tax not timely paid, together with any penalty
provided by this seetion, shall bear interest at the rate often pereent (10%) per
annum from the time such tax should have been paid until it is paid. Any
interest and penalty shall be added to the tax and be collected as part thereof.
380.11 Administration of Tax. The Direetor shall administer and enforce the
assessment and collection of taxes imposed by this Chapter. The Direetor
shall cause to be prepared blank forms for the returns and other doeuments
required by this Chapter and shall distribute the same throughout the City and
furnish them on applieation, but failure to receive or secure them shall not
relieve any person from any obligation required of him or her under this
Chapter.
380.12 Examination of Records. The Director and those persons acting on behalf of
the Director, authorized in writing by the Director, may examine the books,
papers and records of any operator in order to verify the accuracy of any
return made, or if no return was made, to ascertain the tax as provided in this
Chapter. Every such operator is directed and required to give to the Director,
or such other authorized agent or employee, the means, facilities and
opportunity for such examinations and investigations as are hereby authorized.
. 380.13 Violations. Any person who shall willfully fail to make a return required by
this Chapter; or who shall fail to pay the tax after written demand for
payment, or who shall fail to remit the taxes collected or any penalty or
interest imposed by this Chapter, after written demand for such payment, or
who shall refuse to permit the City to examine the books, records and papers
under his or her control, or who shall willfully make may incomplete, false or
fraudulent return shall be guilty of a misdemeanor.
380.14 Use of Proceeds. Ninety-five percent (95%) ofthe proceeds obtained from
the collection of taxes pursuant to this Chapter shall be used in accordance
with Minnesota Statutes 469.190, as the same may be amended from time to
time, to fund a local convention or tourism bureau for the purpose of
marketing and promoting the City as a tourist or convention center.
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#351 - 5
City of Arden Hills Ordinance #351 Establishing a Local Lodging Tax
380.15 Appeals.
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A. Any operator aggrieved by a notice, order or determination made by
the Director under this Chapter may file a petition for review of such
notice, order or detemlination detailing the operator's reasons for
contesting the notice, order or determination, The petition shall
contain the name of the petitioner, the petitioner's address and the
location of the lodging subject to the order, notice or determination.
8, The petition for review shall be filed with the City within ten (10) days
after the notice, order or determination for which review is sought has
been mailed or served upon the person requesting review.
C. Upon receipt of the petition, the City Manager, or the Manager's
designee, shall set a date for a hearing and give the petitioner at least
five (5) days prior written notice of the date, time and place of the
hearing,
D. At the hearing, the petitioner shall be given an opportunity to show
cause why the notice, order or determination should be modified or
withdrawn, The petitioner may be represent by counsel of petitioner's
choosing at petitioner's own expense,
. E. The hearing shall be conducted by the City Administrator, or the
Administrator's designee, provided only that the person conducting the
hearing shall not have participated in the drafting of the order, notice
or detennination for which review is sought.
F. The person conducting the hearing shall make written findings of fact
and conclusion based upon the applicable sections of this Chapter and
evidence presented. The person conducting the hearing may affirm,
reverse or modify the notice, order or determination made by the
Director.
G. Any decision rendered by the City Administrator, or the
Administrator's designee, pursuant to this subdivision may be
appealed to the City Council. A petitioner seeking to appeal the
decision must file a written notice of appeal with the City within ten
(10) days after the decision has been mailed to the petitioner. The
matter will thereupon be placed on the Council agenda as soon as it is
practical. The Council shall then review the findings of fact and
conclusions whether they are correct. Upon a determination by the
Council that the findings and conclusions are incorrect, the Council
may modify, reverse or affirm the decision of the City Administrator,
or the Administrator's designee, upon the same standards as set forth
. in Subparagraph F.
#351 - 6
City of Arden.Hills Ordinance #351 Establishing a Local Lodging Tax
- Effective Date. This ordinance shall be in full force and effective from tbe
;.;:Cj 11" day of NC\jt'\Ylbf( 2004.
ATTEST:
1 / ViA'
.._ " .( II!,' ..{,
{V\ Gt.GIlQU )- eM) ILr
Michelle Wolfe, City Administrator
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RECEIVED \
. Affidavit of Publication I DEe 2 0 2004
CITY OF ARDEN HILLS
State of Minnesota}
SS
COll.D.n1ty of Ramsey
Keri Solseth , being duly sworn, on oath, says that
he/she is the publisher or authorized agent and employee of the publisher of the newspaper known
as SHORFVTFW RUT T FTTN , and has full knowledge of the facts which are
stated below:
(A) The newspaper has complied with all of the requirements constituting qualification as a qualified
newspaper, as provided by Minnesota Statute 331A.02, 331A.07, and other applicable laws, as amended.
(B) The printed ORDINANCE NO. 351
which is attached was cut from the columns of said newspaper, and was printed and published once each
week, for 1 successive weeks; it was first published on WED. ,the 15TH day of
DEC. , 20~, and was thereafter printed and published on every to and including
, the day of ,20_; and printed below is a copy of the lower case alphabet
. from A to Z, both inclusive, which is hereby acknowledged as being the size and kind of type used in the
composition and publication of the notice:
* ABCDEFGHIJ KLMNOPQR$TU\M'XYZ
* ABCDEFGHIJ KLMNOPQRSTUVWXYZ
*abcdefghijklmnopqrstuvwxyz
Subscribed and sworn to before me on
this 15TH day of DEe. ,20 04.
-.J(lVu VA... R 11 )h;~, ~ot
o Notary Public
'Alphabet should be in the same size and kind of type as the notice.
GlI.e.-....OO;;R~.'NI'
,~_"ilIK'1Iil!!I1Ellll'm RATE INFORMATION
. ~ rq Ca'm\. ~ Jail. 31, ~)5 .
~'0W-..Ni,'" .J~~*-"^v... ...'\Mif.,.....~...,....,.e
(1) Lowest classified rate paid by
commercial users for comparable space ................... ....................................$24.00 per col. inch
(2) Maximum rate allowed by law for the above matter...... ........... ..... ..................$20.49 per col. inch
(3) Rate actually charged for the above matter ......................................................$ per col. inch
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Arden Hills not be added to the rent or that, if added, Chapter to file a return shall failla do so her control, or who shall willfully make
it or any part thereof will be relunded. In within the time prescribed. or shall make, may incomplete, false. or fraudulerrt
CITY OF ARDEIII HI~~S computing 'the tax 'to be :cOIl6lct~~, willfully or otherwise, an incor~, false, rettJ(n shallbe,guilty_,pt;~ misdemeanor. .
amounts of tax less than one cent shall or lraudulent relum, the Operator shall, 380.t4 Use .Df ProCeedS: "Ninety-five
COUNTY OF RAMSEY be considered an additional cent upon wrltten notice and demand, file such percent (95%}Of.,the proceeds obtained
..
STATE OF MINNESOTA 380.06 PaYments and Retums, The return or corrected return within five (5) from the collection' of taxe2 pursuant to
ORDINANCE NO. 351 taxes imposed by this Chapter shall be days of receipt of such written notice and this Chapter shalt be used in accordance
AN ORDINANCE RELATING TO paid by the operator to the City not later shall at the same time pay any tax due on wit,h Minnesota Statutes 469.190, as the
LOCAL LODGING TAX AND ADDING than _twenty five (25) days after the end of the basis thereof. If such person shall fail same may be amended from time to time, .
CHAPTER 380 TO THE ARDEN HILLS the month in which the taxes were to file such return or corrected return, the to fund a local convention or tourism
crrv CODE. collected. At the time of payment' the Director shall make a return or corrected bureau for the purpose of marketing and
THE ARDEN HILLS CITY COUNCIL operator shall submit a return upon such return, for such person from such promoting the City as a tourist or
ORDAINS THAT CHAPTER 380 IS forms and containing such information as knowledge aod information as the convention center.
HEREBY ADDEO TO THE ARDEN the City may require. The return shall Director can obtain, and assess a tax on 380.15~.
HILLS MUNICIPAL CODE TO READ contain the following minimum Ihe basis thereof, which tax: less any A. 'Any operator aggrieved by a notice,
AS FOLLOWS: information: payments theretofore made on account order or determination made by the
CHAPTER 380 A. The total amount of rent collected for of the tax for the taxable period covered Director under this Chapter may file a
380.01 Definitions: As used in Ihis lodging during the period covered by the by such return shall be paid within live (5) petilion for review of such notice, order or
Chapter, the following words and terms return. days of the receipt of written ndtice and determination detailing the operator's
shall have meanings given to them by B. The amount of tax required to be demand for such payment. Any such reason:;; for conlesling the notice, order
this section. collected and due for the periOd. return or assessment made by the or determination. 'The pelition Shall
A. DIRECTOR. The Finance Director 01 C. The signature of the person filing the Director shall be prima facie correct and contain the name of the petitioner, the
the City. return or that of an agent duly authorized valid, and such person shall have the petitioner's address and the location of
B.CrTY. The City of Arden Hills in writing. burden of establishing its incorrectness the lodging subject to the order, notice or
C. lODGING. The furnishing for D. The period covered by the return. or invalidity in any action or proceeding in determination.
consideration of lodging by a hotel, motel, E. The amount of uncollectible rental respect thereto. B. The petition for review shall be filed
rooming house, tourist court, or resort, charges subject to the lOdging tax. B. If any portion of a tax imposed by this with the City within ten (10) days after the
except there such lodging shall be for a F. A copy of the Minnesota State Sales Chapter, including penalties thereon, is notice, order or determination for which ;;
continuous period of thirty (30) days or and Use Tax Return submitted by the not paid within thirty (30) days after it is review is sought has been mailed or
more to the same lodger. operator for the period covered by the require;d to be paid, the City may institute served upon the person requesting t'.l
D. OPERATOR. A person who provides return. such legal action as may be necessary to review. '"
lodging to others, or any officer, agent or The operator may offset against the recover the amount due plus interest, C. Upon receipt of the petition, the City ~
employee of such person. taxes payable with respect to aoy penalties, the costs and disbursements of Manager, or the Manager's deSignee, 0
E.~. Any individual, corporation, reporting period, the amount of taxes any action. shall set a date for a hearing and give the C
partnership, association, estate, receiver, imposed by this Chapter previously paid C. Upon a showing of good cause, the pelitioner at least five (5) days prior ~
trustee, executor, administrator, as a result of any transaction the Director may grant an operator one thirty written notice of the date, time and place "5
!!l.
assignee, syndicate or any other consideration for which became (30) day extension of time within which to of the hearing.
combination of individuals. Whenever uncollectible during such consideration file a retum and make payment of taxes D. At the hearing, the petitioner shall be
the term "person" is used in any provision for which became uncollectible during as required by this Chapter provided that given an opportunity to' show cause why
of this Chapter prescribing and imposing such reporting period, but only ;n interest during such periOd of extension the notice, order or determination should
a penalty, the term as applied to a proportion to the portion of such shall be added to the taxes due at the be modified or withdrawn. The petilioner
corporation, association, or partnership, consideration which became rate of ten percent (10%) per annum. may be represent by counsel of
shall mean the officers or partners thereof uncollectible. 380.10 fena!!Iu.. tf any tax imposed by petitioner's choosing at petitioner's own
as the case may be. 380.07 Examination of Return this Chapter is not paid within the time expense.
F. MHI. The total consideration valued Adlustments NDtices and Demands. herein specified for the payment, or an E. The hearing shall be conducted by
in money charged for lodging whether The Director may rely upon the extension thereof, there shall be added the City Administrator, or the .
paid in money or otherwise, but shall not Minnesota Slate Sales and Use Tax thereto a specific penalty equal to ten Administrator's deSignee, provided only
indude ooy charges for services Return filed by the operator with the State percent (10%) of the amount remaining that the person conducting the hearing
rendered in connection with furniShing of Minnesota in determining the accuracy unpaid. The amount of tax not limely shall not have participated in the drafting
lOdging other than the roam charge itself. of a return filed under this Chapter. paid, together with any penalty provided of the order, notice or determination for
G. LODGER. The person Obtaining However, the Director shall be authorized by this section, shall bear interest at the which review is sought.
lodging from an operator. to make any investigation or examination rate often percent (10'%) per annum from F. The person conducting the hearing
380.02 ImDDsltlon of Tax. There is of the records and accounts of the person the time such tax should have been paid shall make written findings of fact and
hereby imposed a tax of three percent making the return, ;f the Director until it is paid. Any interest and penalty conclusion based upon the applicable
(3%) on the rent charged by an operator reasonably determines that such steps shall be added to the tax and be collected sections of this Chapter and evidence
for providing lodging to any person. The are necessary for determining the as part thereof. presented. The person conducting the
tax shall be stated ood charged correctness of the return. 380.11 Admlnlgtratlon of Tax. The hearing may affirm, reverse or modify the
separately and shaH be collected by the The tax computed on the basis of such Director shall administer and enforce the notice, order or determination made by
operator from the lodger. The tax. examination shall be the tax to be paid. If assessment and collection of taxes the Director.
collected by the operator shall be a debt the tax due is found to be greater than imposed by this Chapter. The Director G. Any decision rendered by the City
owed by the operator to the City and shall that paid, such excess shall be paid to the shall cause to' be prepared blank forms Administrator, or the Administrator's
be extinguished only by payment to the City within len (10) days after receipt of a for the returns and other documents designee, pursuant to this subdivision
City. In no case shall the tax imposed by notice thereof, given either personally or required by this. Chapter and shalt may be appealed to the City Council. A
this section upon an operator exceed the sent by registered mail to the address distribute Ihe same throughout the City petitioner seeking to appeal the decision
amount of tax which the operator shown on the return. If the tax paid is and furnish them on application, but must file a written notice of appeal with
authorized and required by this Chapter greater than the tax found to be due, the failure to receive or secure them shall not the City within ten (10) days after the
to collect from a lOdger. excess shall be refunded to the person relieve any person from any obligation decision has been mailed to the
380.03 Collections. Each operator shall who paid the tax to the City within (10) required of him or her under this Chapter. petitioner. The matter will thereupon be
collect the tax imposed by this Chapter at days after determination of such refund. 380.12 Examination Df Reeords. The placed on the Council agenda as soon as
the time rent is paid, The tax collections 380.08.Bef!.m..cl&. Any person may apply Director and those persons acting on it is practical. The Council shall then
shall be held in lrust by the operator for to the Director for a refund of taxes paid behalf of the Director, authorized in review the findings ot fact and
the Chi'. The amount of tax shall be for a prescribedl'eriod in excess of the writing by the Director, may examine the conclusions whether they are correct.
separately _ stated from the rent charged amount legally due for that period, books, papers and records of ooy Upon a determination by the Council that
for the lodging. provided that no application for refund operator in order to verify the accuracy of the findings ood conclusions ",e
380.04 ExemDtlons. An exemption shall shall be considered unless filed within any retum made, or if no return was incorrect, the Council may mOdify,
be granted to any person as to whom or one year after such tax was paid, or made, to ascertain the tax as provided in reverse or affirm the decision of the City
whOse occupancy it is beyond the power within' one year from Ihe filing of the this Chapter. Every such operator is Administrator, or the Administrator's
of the City to tax. No exemption shall be return, whichever period is the longer. directed and required to give to the designee, upon the, same standards as
granted except upon a claim therefore The Director shall examine the claim and Director, or such other authorized agent set forth in Subparagraph F.
made at the time the rent is collected and make and file written findings thereon or employee, the means, facilities and Effective Dale. This. ordinance will take
such a claim shall be made ,in writing denying or allowing the claim in whole or opportunity for such examinations and effect and be in force after its passage
under penalty ot perjury on forms in part and shall mail a notice thereof by investigations as are hereby authorized. and official publication. .
provided by the City. All such claims shall registered mail to, such person at the 380.13 Violations. Any person who AdoDtlon Date. Passed by the Arden
be forwarded to the City when the returns address stated upon the retum. If such shalt willfully fail to make a relurn l:'iills City Council this 29th day of
and collections are submitted as r,equired claim is allowed in whole or in part, the required by this Chapter; or who shall fail November, 2004.
by this Chapter. Director shall credit the amount of the to pay the lax after written !1emand for ATTEST:
380.05 Advertisina No Tax. It shalt be allowance against any taxes due under payment, or who s~all fail to remit the MICHELLE WOLFE
unlawful for any operator to advertise or this Chapter from the claimant and the taxes collected or any penalty or interest CITY ADMINISTRATOR
hold out or state to the public or any balance of said allowallce, if any, shall be imposed by this Chapter, after written (facsimile)
customer, directly or indirectly, that the paid by the Director to the claimant. demand for such payment, or who shall BEVERLY APlIKOWSKI
tax or any party thereof will be assumed 380.09 Failure to File a Return. refuse to permit the City to examine the MAYOR
or absorbed by the operator, or that it will A. If any operator required by this books, records and papers under his or (facsimile)
. . I hn..M-_'''''' .rhri~..",.,.....""'- <IrV <:18"'''D''. .
,
REGF" "~..... I
. Affidavit of Publication JAN - 4 20()5
CITY OF ARDEN HILLS
State of Minnesota}
SS
CouTIlty of Ramsey
Keri Solseth , being duly sworn, on oath, says that
he/she is the publisher or authorized agent and employee of the publisher of the newspaper known
as SHORRVTFW RT TT T FTTN , and has full knowledge of the facts which are
stated below:
(A) The newspaper has complied with all of the requirements constituting qualification as a qualified
newspaper, as provided by Minnesota Statute 331A.02, 331A.07, and other applicable laws, as amended.
(B) The printed ORDINANCE NO. 351
which is attached was cut from the columns of said newspaper, and was printed and published once each
week, for 1 successive weeks; it was first published on WED. , the 15TH day of
DEe. , 20~, and was thereafter printed and published on every to and including
, the day of ,20_: and printed below is a copy of the lower case alphabet
. from A to Z, both inclusive, which is hereby acknowledged as being the size and kind of type used in the
composition and publication of the notice: rktlu
*ABCDEFGHIJKLMN OPQRSTUVWXYZ
.. ABCDEFGHIJKLMN OPQRSTUVVVXYZ BY:
.. abcdefg hijkl mnopqrstuvwxyz
TITLE ACCOUNTING ASSOCIATE
Subscribed and sworn to before me on
I'll
~".y",mc. _,,04
R lJ Jt.. ~ .Jd1. 0 ;;J
Notary Public
*Alphabet should be in the same size and kind of type as the notice.
r........ ................... ..~
. ---~----
e~~~~' RATE INFORMATION
(1) Lowest classified rate paid by
commercial users for comparable space.... ...................... ..... ..... ...... .............$24.00 per col. inch
(2) Maximum rate allowed by law for the above matter........... ................... ...........$20.49 per col. inch
(3) Rate actually charged for the above matter .......................................................$ per col. inch
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Arden Hills not be added to the renl or that, if added, Chapler 10 file a return shall fail to do so her. {:Ontrol,--or' who shall willfully make
it or any part thereof will be rE;!fUnded. In within the time prescribed, or shall make,,", may incompJQ7:1.,' false Of fraudulent
CITY OF.ARDEN HILLS compiJtingthe' ,tax -to be.: ..cOllect$C!, willfully or otherwise, an incorrect, false, return shaD be guilty,ofa~emeanor.
amounts Of tax less than one cent sha'll or fraudulent return, the operator' shall, 380.14 Use of ProceedB;: Ninety-five
COUNTY OF RAMSEY be considered an additional cent upon written notice and demand, file such percel'lt (95%)'of the'pr9ceeds obtained
STATE OF MINNESOTA 380.06 Pavments and Returns. Th'e return or corrected return within fjve (5) from the collection of taxes pursuant 10
ORDINANCE NO. 351 taxes imposed by this' Chapter shall be days of receipt of such written notice and this Chapter shall be used in -accordance
AN ORDINANCE RELATING TO paid by the operator to the City not later shall at the same time pay any tax due on with Minnesota Statutes 469.190, as the
LOCAL LODGING TAX AND ADDING than twenty five (25) days alter the end of the basis thereof. If such person shall fail same may be amended from time 10 time,.
CHAPTER 380 TO THE ARDEN HILLS the month in which the taxes were to file such return or corrected return, the to fund a local convention or tourism
CITY CODE. collected. At the time of payment the Director shall make a return or corrected bureau for the pUrpose of marketing and
THE ARDEN HILLS CITY COUNCIL operator shall submit a retum upon such return, fa, such person from such promoting the City as a tourist or
ORDAINS THAT CHAPTER 300 IS forms and containing such information as knowleclge and information as the convention center.
HEREBY ADDED TO THE ARDEN the City may require. The return shall Director can obtain, and assess a tax on 3a0.15~.
HILLS MUNICIPAL CODE TO READ contain the following minimum the basis thereof, which tax: less any A. Any operator aggrieved by a notice,
AS FOLLOWS: information: payments theretofore made on account order or determination made by the
CHAPTER 380 A. The total amounl of rent collected for of the tax for the taxable period covered Director under this Chapter may fite a
380.01 Definitions: As used in this lodging during the period coVered by the by such return shall be paid within five (5) petition for review of such notice, order or
Chapter, the fOllowing words and terms return. days, of the receipt of wrinen notice and determination detailing the operator's
shall have meanings given to them by B. The amounl of tax required to be demand for such payment Any such reasons for contesting the notice, order
this section. collected and due for the period. return or assessment made by the or determination. The petition s,hall
A. DIRECTQR, The Finance Director of C. The signature of the person filing the Director shall be prima facie correct and contain the name of the petitioner, the
the City. return or thai of an agent duly authorized valid, and such person shall have the petitioner's address arid the location of
8..c..!IY. The City of Arden Hills in writing. burden of establishing its incorrectness the lodging subject to the order, notice or
c. LODGING. The furnishing fo, D. The period covered by the return. or invalidity in any action or proceeding in determination.
consideration of lodging by a hotel, motel, E. The amount of uncollectible rental respect thereto. B. The petition for review shall be filed
rooming house, tourist court, or resort, charges subject to the lOdging tax. B. If any portion of a tax imposed by this with the City within ten (10) days after the
except there such lodging shall be for a F. A copy of the Minnesota State Sales Chapter, including penalties thereon, is notice, order or determination for which
continuous period of thirty (30) days or and Use Tax Return submitted by the not paid within thirty (30) days after it is review is sought has been mailed or
more to the same lOdger. operator for the periOd covered by the required to be paid, the City may institute served upon the person requesting
D. OPERATOR. A person who provides return. such legal action as may be necessary t6 review.
lodging to others, or any officer, agent or The operator may offset against the recover the amount due plus interest, C. Upon receipt of the petition, the City
employee of such person. taxes payable with respect to any penalties, the costs and disbursements of Manager, or the Manager's designee,
E.~. Any individual, corporation, reporting period, the amount of taxes any action. shall set a date for a hearing and give the
partnership, association, estate, receiver, imposed by this Chapter previously paid C. Upon a Showing of good cause, the peiitioner at least five (5) days prior
trustee, executor, administrator, as a resLilt of any transaction the Director may grant an operator one thirty written notice of the date, time and place
assignee, syndicate or any other consideration for which became (30) day extension of time. within which to of the hearing.
combination of individuals. Whenever uncollectible during such consideration file a return and make payment of taxes D. At the hearing, the petitioner shall be
the term ~person" is used in any provision . for which became uncollectible during as required by this Chapter provided that given an opportunity to show cause why
of this Chapter prescribing and imposing such reporting period, but only in interest during such periOd 01 extension the notice, order or determination should
a penalty, the term as applied to a proportion to the portion of such shall be added 10 the taxes due at the be mOdified or withdrawn. The petitioner
corporation, association, or partnership, consideration which became rate of ten percent (10%) per annum. may be represent by counsel 01
shall mean the officers or partners thereof uncollectible. 380. 10~. If any tax imposed by petitioner's choosing at petitioner's own
as the case may be. 380.07 Examination of Return this Chapter is not paid within the lime expense.
F. BENI. The total consideration valued Adiustmf!!nts Notlt::f!!s Bnd Demands. herein specified for the. paymenl, or an E. The hearing shall be conducted by
in money charged for lOdging whether The Director may rely upon the extension thereof, there shall be added the City Administrator, or the.
paid in money or otherwise, but shall not Minnesota State Sales and Use Tax thereto a specific penalty equal to ten Administrator's designee, proVided only
include any ch~Hges 10' services Return filed by the operator with the State percent (10%) of the amount remaining that the person COnducting the hearing
rendered in connection. with furnishing of Minnesota in determining the accuracy unpaid. The amount of tax _not timely shall not have participated in the dralting
lodging other than the room charge itsett. 01. a return liIed under this Chapter. paid, logether with any penalty provided of the order, notice or determination for
G. ~. The 'person obtaining However, the Director shall be authorized by this section, shall bear interest at the which review is sought.
lodging from an operator. to make any investigation or examination rate often percent (10%) per annum from F. The person conducting the hearing
380.02 ImDOsltlon of Tax. There is of the records and accounts of the person the time such tax should have been paid shall make written findings of fact and
hereby imposed a tax of three percent making the return, it the Director until it is paid. Any interest ,and penally conclusion based. upon the applicable
(3%) on the rent charged by an operator reasonably determines that such steps shall be added to the lax and be collected sections of this Chapter and evidence
for providing lodging to any person. The a'e necessary for determining the as part thereof. presented. The person conducting the
tax shall be stated and' charged correctness of the return. 380.11 Admlnlstrallon of Tax. The hearing may affirm, reverse Of modify the
separately and shall be collected by the The tax computed on the basis 01 such Director shall administer and enforce the notice, order or determination made by
operator from the lodger. The tax examination shall be the tax to be paid. If assessment and collection of taxes the Director.
collected by the operator shall be a debt the tax due is found to be greater than imposed by this Chapter. The Director G. Any decision rendered by the City
owed by the operator to the City and shall that paid, such excess shall be paid to the shall cause 10 be prepared blank forms Administrator, or the. Administrator's
be extinguished only by payment to the City within ten (10) days alter receipt of a for the returns and other documents deSignee, pursuant to this subdivision
City. In no case shalf the tax imposed by notice thereof, given either personally or required by this Chapter and shall may be appealed to the City Council. A
this section upon an operator exceed the sent by registered mall to the address distribute the same throughout the City petitioner seeking to appeal the decision
amount 01 tax which the operator shown on the return. If the tax paid is and furnish them on application, but must file a written notice of appeal with
authorized and required by this Chapter greater than the tax found to be due, the failure to receive or secure them shall not the City within ten (10) days after the
to collect from a lodger. excess shall be refunded to the person relieve any person from any obligation decision has been maHed to the
380.03 Collections. Each operator shall whO paid the lax to the City within (10) required 01 him or her under this Chapter. petitioner. The maner will thereupon be
collect the tax imposed by this Chapter at days alter determination of such relurid. 380.12 Examination of Records. The placed on the Council agenda as soon as
the time rent is paid. The tax collections 380.08.Bef.wH11. Any person may apply Director and those persons acting on it is practical. The Council shall then
shall be held in trust by the operator for to the Director for a refund of taxes paid behalf of the Director, authorized in revIew the findings 01 fact and
the City. The amounl of tax shall be for a prescribed period in excess of the writing by the Director, may examine the conclusions whether they are correct.
separately stated trom the rent charged amount legally due for that period, books, papers and records of any Upon a determination by the Council that
for the lodging. provided that no application for refund operator in order to verily the accuracy of the findings and conclusions a,e
380.04 Exemotlons. An exemption shaH shall be considered unless filed within any retum made, or, if no relum was incorrect, the Council may modify,
be granted to any person as 10 whom or one year after such tax was paid, or made, to ascertain the lax as provided in reverse or affirm the decision of the City
whose occupancy il is beyond the power within one year from the filing of the this Chapter. Every such operator is Administrator, or the Administrator's
of the City to tax. No exemption shall be return, whichever period is the longer. directed and required to give to the designee, upon the same standards as
granted except upon a claim therefore The Director shall examine the claim and Director, or such other authorized agent set forth in Subparagraph F. \
made at the time the rent is collected and make and file written findings thereon or employee, the means, facilities and Effective Date. This ordinance will take
such a claim shall be made in writing denying or allowing the claim in whole or opportunity for such examinations and effect and be in force after its passage
under penalty of pe~ury on forms in part and shall mail a notice thereof by investigations as are hereby authorized. and official publication.
provided by the City. All such claims shall registered mail 10 such person at the 380.13 Violations. Any person who Adootion ~. Passed by the Arden
be forwarded to the City when the returns address stated upon the return. If such shall willfully fail to make a return Hills City Council this 29th day 01
and collections are submitted as reqUited claim is allowed in whole or in part, the required by this Chapter; or who shall fail November, 2004. '"
by this Chapter. Director shall credit the amount of the to pay the tax after written demand for ATTEST: '"
380.05 Advertlslna No Tax. It shall be allowance against any taxes due under payment, or who shall fail to remit the MICHELLE WOLFE ~
unlawful for any operator to advertise or this Chapter from the claimant arid the taxes collected or any penalty or interest CITY ADMINISTRATOR 0
hold out or state to the public or any balance of said allowance, if any, shall be imposed by this Chapter, after writlen (faCSimile) .s
customer, directly or indirectly, that the paid by the Director to the claimant. demand for such payment, or who shall BEVERLY APLlKOWSKI :;;
tax or any party thereof will be assumed 380.09 Failure to File III Return. refuse to permit the City to examine th~ MAYOR S
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or absorbed by the operator, or that it will A. If any operator required by this books, records and papers under his or (facsimile)
I