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HomeMy WebLinkAbout1986-08 09-04 AP CITY OF BROOKLYN CENTER 'Notice is hereby given that a pubic hearing will be held on the 22nd day of September, 1986 at 7:30 p.. at .City Hall, 6301 Shingle Creek Parkway to BROOKLYN CENTER POST consider creating Chapter 22 of the... '.City. Ordinances Relating to a Tax Imposed upon Lodging. Auxiliary aids for handicapped' AFFIDAVIT OF PUBLICATION persons are available upon eae at r 8 hours in advance. Please s e tact the at tact the Personnel at Coordinator 561 -5440 to make arrangements. ORDINANCE NO. AN- ORDINANCE CREATING' CHAPTER 22 OF THE CITY ORDI- NANCES RELATING TO A TAX. IMPOSED UPON LODGING STATE OF MINNESOTA THE CITY COUNCIL OF THE SS. ,CITY OF BROOKLYN ..CENTER COUNTY OF HENNEPIN DOES ORDAIN AS FOLLOWS: Section 1. Chapter 22.is hereby created as follows: Section '22 -001. DEFINITIONS. For' the purpose of this Chapter. the to[- lowing terms, phrases and words, and their derivations shall have-the' meaning given herein. When not. it( `consistent with the context, words- Gary E. L'Herault, being duly sworn, on oath says that he is the publisher of the newspaper known as the BROOKLYN used in the present tense include Tne CENTER POST, serving the CITY OF BROOKLYN CENTER, and has full knowledge of the facts which are stated future, words in the plural number -f; below: include the singular number and words in the singular number include. (A) The newspaper has complied with all of the requirements constituting qualification as a qualified newspaper, as the plural number. The word "shall' provided by Minnesota Statue 331A.02, 331A.07, and other applicable laws, as amended. is always mandatory and not merely directory.. Subd 1. The term 'director means l� T, the Finance Director of the City i Subd. 2. The term "City" means the (B) The printpa -C City of Brooklyn Center. h, ry Subd. 3. the term ".lodging" means the furnishinq for a consideration of lodging by a hotel, motel or rooming house except where such lodging shall 1111 be for a continuous period of thirty I (30) days or more to the same which is attached was cut from the columns of said newspaper, and was printed and published once a week, for loo erfs). The furnishino.of rho�t� �M Y re l i gious. educational or nonprotil or shall not consfitute ri r 1, ,1',y' odging" for purposes of this' successive weeks; it was first published on .*�A...l..- r4--t. ,the— day of C ter.' j Subd a. The term "operator" f 'S''Ut--- .f -'t/ 1�� thereafter printed and published on ever means apersons who provides Ipdg ,19 .and was ea p P Y ino to others or any officer, agent or t emplo of such Person. -Subd. 5. The term "person" means to and including the day of 19 any individual, corporation, partner and printed below is a copy of the lower case alphabet from A to Z, both inclusive, which is hereby acknowledged as be ship,' association, estate, receiver, ing the size and kind of type used in the composition and publication of the notice: trustee, executor, administrator, assignee, svndicate, or any other Combination of individuals. Whenever abcdefghilklmnopgrstuvwxyz %flip term "person" is used in anv pro- vision of this chapter prescribing and imposing a penalty, the term as aQ plied to a corporation, association or g partnership, shall mean the officers, n .►a f Or partners thereof as the case may Subd. 6. The term "rent means the BY ri idtat consideration valued in money V f charged for lodging whether paid in money or otherwise. but shall not in clude any charges for services TITLE:! -'--L^ rendered in connection with tur Subscribed and sworn to before me on nishinq lodging other than the room charge itself. Subd. 7. The term "lodger" means the person ubtainina looping from an i 7 hc day of fi. "I 3 C 19 .gperator ection 22 -002. IMPOSITION OF TAX. There is hereby imposed a tax of three (3%) percent on the rent �'l�_��'r�.. l y ,+��,..2Q",= charged. by an operator for providing No Public lodging to. any person after the adog �,ry'yHi1P� tion of this ordinance and upon thirty (30) days following its legal Pubhca nna i tion. The tax shall be stated and a A'TJN SQTA charged separately and shall be col tested by the operator from the lodger. The purpose of the tax must 2 inserting be made known to the lodger by either iilv r q.' #ic:S �8f1' 2, i� inserting the statement "Proceeds l vt'�VV�l!J1N'/`vlt from this tax are used to fund a local convention or tourism bureau" on the iodger•s receipt or by posting the RATE INFORMATION statement at the registration desk ��C• inhere it can be clearly seen by the (1) Lowest classified rate paid by commercial users for coin- S lodger. The tax collected by the oiler- parable space. (Line) ator shall be debt owed by the ooer- ator to the City and shall be extin- guished only by payment to the Citv. (2) Maximum rate allowed by law for the above matter. u in no case shalt the lax imposed by (Line) this section upon an operator exceed the amount of tax which the operator (3) Rate actually charged for the above matter. i s auI nosed and reouired by thin (Line) chapter to collect from a Iodgf Section 22-003.. COLLECTIONS. Each operator shall collect the tax imposed by this chapter at the time the rentis oaid. The tax collections shall be deemed to be held in trust by the operator for the City. The amount of tax shall be separately stated from the rent charged for the lodoing. Section 22 -004. EXCEPTIONS AND EXEMPTIONS No. Affidavit of Publication OF Publishod in BROOKLYN CENTER POST 8801 Bass Lake Road MINNEAPOLIS, MINNESOTA 55428 DATE OF PUBLICATION ATTORNEY FILED BROOKLYN CENTER POST 11 Sub. 1. EXCEPTIONS. No tax shall be imposed on rent for lodging paid Section 22-009. FAILURE TO FILE by any officer or emolovee of a A RETURN. Section 22-011. ADMINISTRATION foreign government who is exempt by OF TAX. The director stall ad- reason of express provisions of feder- Subd. 1. if any Operator required bif minister and enforce the assessment this chapter to file a return shall fal a1 law or inter national treaty. and collection Of the taxes imposed by Subd. 2.. EXEMPTIONS. An ex- to 49 So within time orescribgtl or this chapter. The director shall cause an shall make, willfully or Otherwise, emotion shall be granted to any per t0 be prepare an forms rot a re- is y n whom w r of t OC it y to t It inco fal or pop w re Turns and OTner documents required the ooerafor shall. upon written notice N be the power of the l e d ex tax. and demand, file such return o car- by this chapter and shall distribute No exemption. shall be granted except the same throughout the City and rected return within five (5 upon a claim therefor made at the days Of furnish them o o application. buff receipt Of SUCK Written v an and failure to receive o time the rent is collected, and such a r secure them shall Shall at The Same Time. D8V any lax claim shall be made in writing and not relieve any person rpm any under Pe by of perjury forms dye. on the basis thereof. If such Der obligation required of him under this provided by the, e City. Alf -such ch clai m return, the son shalt fail f' return or chapter, unless it can be established shall be forwarded to the City when .he director shall MaT The required forms were not the returns and collections are sub- make a return or _Orrected return, available from the city. milted as required by this chapter. for such person from such knowledge Section 22-012. EXAMINE RE- Section 22 -005. ADVERTISING NO and information as the director can CORDS. The director and t.lose per TAX. It shall be unlawful for any op- obtain. and assess a tax on the basis sons acting on behalf of The director erator to advertise or hold out or state thereof, which Tax (less any oavments authorized in writing by the oirecTor To the public or any customer, direct theretofore made on account of the may examine the books, papers and Iv tax for the taxable period covered by Subd. 6. The person conducting the part t indirectly, that the tax or any such return) shall be paid upon Within records of any operator in order to nearing shall make written fi ndings of thereof will be assumed or ab- five (5) days of the n the receipt of written verify the accuracy of any return fact and conclusions based up sorbed by the operator, or that it will not. be added to the rent or that, if ad- notice and demand for made, Or if n0 return was made, t0 a such oavmenl. pplicable sections of this ch Anv such return or assessment made ascertain the tax as provided in this and evidence presented. The person ded. it or any part thereof will be bv. the director. shall be prima facie chapter. Every such Operator is di conducting the .hearing may affirm, refunded. In computing the tax to be correct rind valid, and such person rected and required to give to The Said reverse or modify the notice, order or collected, amounts of tax less than shall have the burden of est per o aft €Ctor Or r rs u y au norrzed' determination made by the director. one cent shall be considered an addi- .9 agent Or employee the means. facilt- its incorrectness or invalidity in Subd. 7. Any decision rendered by tional cent. a d aA inv dor inv e si for such are The the City Manager pursuant to this Section 22 PAYMENT AND theret nations subdivision may be appealed to the se or. proceeding in respect nations and estigations as s are RETURNS. The taxes imposed 4y thereto. nereb this chapter shall be paid by the op Subd: 2. If any portion of a tax im- authorized. City Counci A detitioner ekinq to .Section ?2 =Q7l. CO IJIgACT WITH appeal- decision must file a writter erator to the City monthly not later posed by this chagter,including pen STATE. The City Manager is author- notice of appeal with the City Clerk than 25 'days after the end of the allies thereon, is not .paid within Thir- ized to confer with the Minnesota within ten (t6) days after the decision rnonth in which the taxes were Cpf ty (3Q days after it is required to be Commissioner Of Taxation to The end, has been mailed to the petitioner. The lected. At the Time of payment the paid, the City Attorney may institute that an agreement between the City matter will thereupon be placed on operator shall submit a return upon Such- tegal-a€tionas ,may tio,heaessary and the Commissioner of Taxation the Council agenda as soon as is prat- such forms and may be containing such in to recover the amount due plus in entered i nto for the purpose of ticai. The Council shall then review terst, penalties, the costs and, providing for The administration and the findings of fact and conclusionstc formation is 1 dir for `mqv re disbursements of any action. collection of the taxes imposeO by this determine whether they were correct. qu e.r ur_ u a 1 contain the Subd: 3. Upon a showing of good 1r chapter. 5ucn an agreement shall not Upon a determination by the CouncL following minimum information. cause, the director may arant an oo .become effective until presented to that findin s and conclusions were I The. total amount at rent collected erator one thirty (30) days extension g the Council for its approval, and when incorrect, the Council ma for loci in during the period of time within which to file a return Y modify, 50 ap proved The tax im posed by this reverse Manager aff irm the decision OT the covered b the return. make pavmenl of taxes as re Y chanter shall be collected and a t h e Manager or his desi p_ 2. The dmOUflT Of Tax reOUtred to be guired by ihi5 .ha Ter DrOyided that mini stared te of Qnee a On ppr5uani t0 the terms of the Same Standards asset forth in collected and due for The period. interest during such period ofexten said agreement. 3- The signature at The oirson fi Sion shall. be added to the taxes due at subdivision 6. ing I the rate of ten (10 °0) percent per an: Section 22 -0 it VIOLATION Section 2. This ordinance shall the return or that of his agent duly person who Shall willfully fail to make become effective after adoption and 4. Th horized in writing. e Periodcoveredb the return. Section 22 -010. PENALTIES. a ret ia to by This chapter; r upon thirty (30) days following its Y Who shall fail to pay the tax after legal publication. 5. The amount of uncollectable rental Subd. 1. If any tax imposed by this written demand for payment; or who Ada hay essubiecttothe]addin tax. chapter is not paid within the time Adopted this day of 1986. p S_4 shag fail to remit the Taxes collected ORDINANCE NO._ The o peraJpr may offset against the herein specified fQr the Payment, or or any penalty or interest imposed by Aay­ taxes ppvable with reSDect to any any extension thgreot, there shall mans for be This chioter after written n lty_CA, od reporting peri theamount of taxes a thereto a specific penalty equa added thtifl e ATTEST: r ler o- a such payment; or who shall refuse t0 ter imposed by this cha oreyipusty To ten (10%) percent of The amount Date of Publication permn me mrecror or any duly auth paid as result of any transaction the remaining unpaid. drizea agents or emmoyees to exam- Effective Date consideration for which became on- Subd. 2. In case of any failure to ine the books, records and a ers (Underline indicates new matter,) collet.. dyri such reporting make and file a return within the time under his or her control: or who shall .(Published in The Brooklyn Center per iod. but only n rtion to the prescribed by this chapter, unless it is Post September 4, 1986). Y 2 ro willfully make anv incom false portion at such consideration which shown that such failure i5 not due to or fraudulent return shall be guilty of became unc01 1ect @ble. willful neglect, there shall be added to a Misdemeanor. Section 22.007. EXAMINATION OF the tax i n addition To Tne ten (10%) Section 22-015. USE OF P R O R E T U R N ADJUSTMENTS. percent specific penalty provided in Leu05. The ninety -five (95 Der NOTICES AND DEMANDS. The subdivision 1 above, ten (10 per cent proceeds obtained from the col director may rely pon the Minnesota tent it the failure is for not more than Y chapter of Taxes pursuant r this safes tax return filed by operator the orator thirty (30) days wiin an additional chapter shall bed in accordance with the state of Minnesota in deter- five (5 percent for each a dditiona l wiin Minneso us ta Statutes Section mining the accuracy of a return filed thirty (30) days or fraction thereof 4trA.Uif1 as the same may be amend under this ordinance. However, the during which such failure continues, ed from Time to time TO fund a local' director shall be authorized to make riot exceeding twenty -five (25 Per convention or tourism bureau for the any investioatton or examination of cent in the aggregate. IT The penalty purpose of marketing and Dromotina the records and accounts of the per. as COmpUTed does not exceed $10, a e rTy as a tdUrls Or convention son making the return if the director minimum penalty Of $10 Shalt be: center, reasonably determines that such assessed. The amount so added to any Section 22 -016. APPEALS. steps are ni for getermininq tax. shall be collected at the same Subd. 1. Any operator aggrieved by the correctness at Tne returns. Me time and the same manner and as a any notice, order or determination fax computed on the basis of such ex- part of the tax unless the tax has beer: made Dy me director under this amination shall be The tax to be paid, para Derore the discovery of The chapter may the a petition for review If the tax due is found to be greater negligence, in which case the amount. Of such notice, order or determination than that paid, such excess Shall be so added shall be collected in the detailinq the Operator's reasons for par o City witmn ten t0) ays same manner asthe tax: a contesting the notice, order or deter after receipt of a notice thereof. given Subd, 3. If any person willfully faits urination. The petition shall contain either gersonaliy M Sent by reois to file any return pr make an pay p Tne name of The petitioner, the Deti- tered mail to the address shown on merit required by mis chapter, Or honer'- aOaress..and t he location of the returns. If the tax paid is greater willfully files a false Y fraudulent The lodging subieci to The order,` than The sax fr efun o .t dye, the ex return or wb u Y a mpts In any notice or determination. cess shall be refunded To the person manner To evade or aef at any such a Subd. 2. The petition for review who paid the tax to the City within ten tax or payment thereof, there Shall shalt be filed with the City Clerk (10) days after determination of such also be impo Sec sed as a penalty an within ten (10) days after The notice. re t, amount equal to fifty (50 percent of order or determination for which re- Section 22 -008. REFUNDS. Any any Tax (less any amounts paid on the view is sought has been mailed or person may aodly to the director for a oasis of Such false or fraudulent Served upon The person reauestinq refund of taxes paid for aprescribed return) found due for the period to review. due for that period, provided period tn. excess of the amount legally which 5ucn return relaTetl. Tne penal- Subd. 3. Upon receipt of petition, that no ty_ imposed by this subdivision shall the City Manager, or his designee, application for refund shall be con be collected as part of the Tax, and shall set a date for a hearing and give sidered unless filed within one Year shall be in addition To any other pen- the petitioner at least five (5) Cays after such tax was paid, or within one allies provided by this Chapter, prior written notice of the date, time vegr from the filing. Of the return„ Subd. d. All DdYmentS received and place of the hearing. which. ever period is the longer.. Thr. Snail be credited first to Derfaltie5. Subd. 4. At the hearing, the yeti director .shall examine the claim and next to interest, and then to the tax tioner shall be given an opportunity To make and file written findings due. show cause why the nonce, order or thereon denying or allowing the claim Subd. 5. The amount of tax not in determination snould De modified or whole or in Dart and shall mail a d timely paid, together with any penal- withdrawn. The petitioner may 5e notice thereof by regi mail 14 ty,prOVided by this section, shall bear represemed by counsel of petitioner'_ such person. at the address stated interest at Tne rate of eight (8 per- choosing atpeti tioner's own expense. upon the return. If such Claim is cent per annum tram Tne time Such SUDd. 5. Tne hearing shall be con allowed in whole Or in Dart, the direc- tax should have been paid until Daid, ducted by the City Manager or his tow shall traits the amount due the Any interest and penalty shall be ad- designee, provided only that the Der- lowance against any taxes due U ed to The tax and be collected as part son conductinq the hearing shall not this chapter from the claimant and thereof. have participated in. the drafting of the balance of said allowance. if any, The order, notice or determination for shall be paid by the director to The wnicn review is sought. claimant.