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HomeMy WebLinkAbout2396-10 - ADMIN Ordinance - City Council - 2010/12/20ORDINANCE NO. 2396-10 AN ORDINANCE AMENDING CHAPTER 8 TO ADD A NEW ARTICLE PROVIDING A LOCAL LODGING TAX THE CITY COUNCIL OF THE CITY OF ST. LOUIS PARK ORDAINS: Section 1. Chapter 8 of the St. Louis Park Code of Ordinances is amended by adding a new Article IV to read as follows: ARTICLE IV LOCAL LODGING TAX Sec. 8-800. Definitions. Unless otherwise expressly stated, wherever used in this Article, the following words shall have the meanings given to them by the Section. Lodging means the furnishing for consideration of lodging at a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing of it for a continuous penod of thirty (30) calendar days or more. Operator means a person who provides lodging to others, or any office, agent or employee of such person. Sec. 8-801. Imposition of Tax. There is hereby imposed a tax of three percent (3%) on the gross receipts from the furnishing for consideration of lodging. Sec. 8-802. Collection. Each operator shall collect the tax imposed by this Article at the time rent is paid. The tax collections shall be held in trust by the operator for the City. The amount of tax shall be separately stated from the rent charged for the lodging. Sec. 8-803. Payment and Returns. The taxes imposed by this Article shall be paid by the operator to the City not later than twenty-five (25) calendar days after the end of the month in which the taxes were collected. At the time of payment the operator shall submit a return upon such forms and containing such information as the City may require. The return shall contain the following minimum information: (1) The total amount of rent collected for lodging during the penod covered by the return. (2) The amount of tax required to be collected and due for the period. Ordinance No. 2396-10 -2- (3) The signature of the person filing the return or that of his agent duly authorized in writing. (4) The penod covered by the return. (5) The amount of uncollectible rental charges subject to the lodging tax. The operator may take a credit against taxes payable the amount of taxes previously paid for rent that was not actually collected. Sec. 8-804. Examination of Returns, Adjustments, Notices, Demands and Audit. After a return is filed, the City shall examine it and make any investigation or examination of the records and accounts of the person making the return deemed necessary for determining its correctness including a formal audit. 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 (10) calendar 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 ten (10) calendar days after determination of such refund. Sec. 8-805. Refunds. Any person may apply to the City for a refund of taxes paid for a prescribed penod in excess of the amount legally due for that period, provided that no application for refund shall be considered unless filed within one year after such tax was paid, or within one year from the filing of the return, whichever period is the longer. The City shall examine the claim 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 such person at the address stated upon the return. If such claim is allowed in whole or in part, the City shall credit the amount of the allowance against any taxes due under this Article from the claimant and the balance of the allowance, if any, shall be paid by the City to the claimant. Sec. 8-806. Failure to File a Return. If any operator required by this Article to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false, or fraudulent return, the operator shall, upon written notice and demand, file such return or corrected return within five (5) calendar 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 City shall make a return or corrected return, for such person from such knowledge and information as the City 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) calendar days of the receipt of written notice and demand for such payment. Any such return or assessment made by the City shall be prima facie correct and valid, and such person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto. If any portion of a tax imposed by this Article is not paid within thirty (30) calendar days after it is required to be paid, the City Attorney may institute such legal action as may be necessary to recover the amount due plus interest, and costs and disbursements. Upon a • • • Ordinance No. 2396-10 -3- showing of good cause, the City 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 Article provided that interest during such period of extension shall be added to the taxes due at the rate of one and one-half percent (1.5%) per month. Sec. 8-807. Interest. The amount of tax not timely paid shall bear interest at the rate of one and one-half percent (1.5%) per month from the time such tax should have been paid until paid. Any interest shall be added to the tax and be collected as part thereof. Sec. 8-808. Violations. Any person who shall willfully fail to make a return required by this Article; or who shall fail to pay the tax after wntten demand for payment, or who shall fail to remit the taxes collected or any interest imposed by this Article 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 any incomplete, false or fraudulent return shall be guilty of a misdemeanor. Sec. 8-809. Use of Proceeds. Ninety five percent (95%) of the proceeds obtained from the collection of taxes pursuant to this Article shall be used in accordance with Minnesota Statutes, section 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. Sec. 8-810. Appeals. Any operator aggrieved by any notice, order or determination made by the City under this Article may file a petition for review of such notice, order or determination 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. The petition for review shall be filed with the City Clerk within ten (10) calendar days after the notice, order or determination for which review is sought has been mailed or served upon the person requesting review. 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) calendar days' prior written notice of the date, time and place of the hearing. 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 represented by counsel of petitioner's choosing at petitioner's own expense. The hearing shall be conducted by the City Manager or the Manager's designee, provided only that the person conducting the hearing shall not have participated in the drafting of the order, notice or determination for which review is sought. The person conducting the hearing shall make written findings of fact and conclusions based upon the applicable sections of this Article and the evidence presented. The person conducting the hearing may affirm, reverse or modify the notice, order or determination made by the City. Any decision rendered by the City Manager pursuant to this subdivision may be appealed to the City Council. A petitioner seeking to appeal a decision must file a written notice of appeal with the City Clerk within ten (10) calendar days after the decision has been mailed to the petitioner. The matter will thereupon be placed on the Council agenda as soon as is practical. Ordinance No. 2396-10 -4- The Council shall then review the findings of fact and conclusions to determine whether they were correct. Upon a determination by the Council that the findings and conclusions were incorrect, the Council may modify, reverse or affirm the decision of the City Manager or his designee upon the same standards as set forth in this subdivision. Section 2. This Ordinance shall take effect March 1, 2011. Public Hearing First Reading November 1, 2010 Second Reading December 20, 2010 Summary Ordinance Published December 30, 2010 Ordinance takes effect March 1, 2011 d for Administration: Adopted by the City Council December 20, 2010 Attest: City Clerk 1 ty Attorney Mayor Appr' :"i as to form and execution: • C I newspapers AFFIDAVIT OF PUBLICATION STATE OF MINNESOTA ) ) ss COUNTY OF HENNEPIN ) Richard Hendrickson, being duly sworn on an oath, states or affirms that he is the Chief Financial Officer of the newspaper(s) known as St Louts Park Sun -Sailor and has full knowledge of the facts stated below. (A) The newspaper has complied with all of the requirements constituting qualifica- tion as a qualified newspaper as provid- ed by Minn Stat §331A 02, §331A 07, and other applicable laws as amended (B) The printed public notice that is attached was published in said newspaper(s) once each week, for one successive week(s), it was first published on Thurs- day, the 30 day of December 2010, and was thereafter printed and published on every Thursday to and in- cluding Thursday, the day of , 2010, and printed below is a copy of the lower case alpha- bet 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 • efg hgkimnopq rstuvwxyz City of St. Louis Park (Official Publication) SUMMARY ORDINANCE NO 2396-10 AN ORDINANCE AMENDING CHAPTER 8T0 ADD A NEW ARTICLE PROVIDING A LOCAL LODGING TAX This ordinance amends Chapter 8 business and licensing provisions for the City of St Louis Park providing for a Local Lodging Tax This ordinance shall take effect March 1,2011 Adopted by the City Council December 20, 2010 /s/Jeffrey W Jacobs Mayor A copy of the full text of this ordinance is available for in- spection with the City Clerk (Dec 30, 2010) A3 Ord # 2396-10 BY CFO Subscribed and sworn to or affirmed before me on this 30 day of December , 2010 4, Jaczt-ry 04--) • Notary Public DIANE L ELIASON k7 NOTARY PUBLIC f11NNESOTA Ply Conon Expnrs J-01 31 2015 • 1