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HomeMy WebLinkAbout1986-08 07-24 AP CITY OF BROOKLYN CENTER Notice is hereby given that a public hearing will beheld on the 11th day of BROOKLYN CENTER POST August, 1986 at 7;30 p.m. at City Hall, 6301 Shingle Creek Parkway, to con ,Sider creating Chapter 22 of the City Ordinances Relating to a Tax Im posed upon Lodging.: AFFIDAVIT OF PUBLICATION ORDINANCE NO. AN ORDINANCE CREATIND CHAPTER 22 OF THE CITY ORDI- ANCES RELATING TO A TAX IMPOSED UPON LODGING t HE CITY COUNCIL 'OF THE `CITY.. OF BROOKLYN CENTER DOES ORDAIN AS FOLLOWS. STATE OF MINNESOTA Section 1. Chapter 22 is hereby SS. created as follows: COUNTY OF HENNEPIN Section 22. 001. DEFINITIONS, For the purpose of this' Chapter, the :fel- lowing terms, phrases and words, and, their derivations shall have the meaning given herein. When not in_ 'consistent with the context, words used in the present tense include the 'future, words in the plural number include' the singular number and Gary E. L'Herault, being duly sworn, on oath says that he is the publisher of the newspaper known as the BROOKLYN swords in the singular number include' CENTER POST, serving the CITY OF BROOKLYN CENTER, and has full knowledge of the facts which are stated the plural number. The word "shall below: Js always mandatory and not merely directory. (A) The newspaper has complied with all of the requirements constituting qualification as a qualified newspaper, as 'theF e Fin anc e 1. anCe Dctor of a Dir of rei City means; the ltyr provided by Minnesota Statue 331A.02, 331A.07, and other applicable laws, as amended. Subd. 2. The term 'City" means the City of Brooklyn Center. Subd. 3. The term i means 1069 ni (B) The print the furnishing for a- consideration of R lodging by a hotel, motel or p house except where such lodging shall be for a confinuws of thirty. (30) days or Modre10the -some i lodger(s). The furnishing of rooms by religious, educational or nonprofit organizations shall not constitute which is attached was cut from the columns of said newspaper, and was printed and published once a week, for "dodging" for purposes of this Chapter. Subd. e. The term "operator" means a person who provides lodging r successive weeks; it was first published on 1 -�f ,the-�j day of to others or any officer, agent or eat- pleyee of suchpersorp Subd. S. The term "person -Meths �•'c- -t�` 19 and was thereafter printed and published on every `any individual, corporation, partner- 'ship, association,, estate, receiver, trustee, executer, administrator, to and including the day of 19 'assignee, syndicate, or any Other and printed below is a copy of the lower case alphabet from A to Z, both inclusive, which is hereby acknowledged as be- eombinatlon,of individuals. Whenever ing the size and kind of t "the term "person": Is used 10 any pro— YPe used in the composition and publication of the notice: •vision of this chapter prescribing atkd abcdefghijklmnopgrstuvwxyz ,gift posing a penalty, the term as ap- W ld to a corporation, association, or Ffhership, shall mean the officers, or partners thereof as the case may be. Subd. 6. The term "rent" means the. total consideration valued in money charged for lodging whether paid in Bv: a,:H money or otherwise, but shall not in clude any charges for services rendered in connection with fur- u nishing lodging other than the room TITLE: charge itself. Subd. 7. The term "lodger" means Subscribed and sworn to before me on the person obtaining lodging from an operator. Section 22 -002. IMPOSITION OF '�w. TAX. There is hereby imposed a tax this day of <.c -F c '19 of three (3 Percent on the rent Charged by an operator for providing lodging to any person on and after the, effective date of this ordinance. The tax shall be stated and charged sepa- Notary Public rately and shall be collected by the operator from the lodger. The tax col- lected by the operator shall be a debt NOr F£ owed by the operator to the City and shall be extinguished only by pay- ment to the City. In no case shall the fax imposed by this section upon an operator exceed the amount of tax which the operator is authorized and required by this chapter to collect xV1f Wks 'J from a lodger.,,, `.Section 22- 0>S21:4 +�t,,,�`rC'i'tOi'i'S'. RATE INFORMATION Each operator shalt collect the tax imposed by this chapter at the time (1) Lowest classified rate paid by commercial users for coin- S o the rent is paid. The tax collections parable space. (Line) shall be deemed to be held in trust by the operator for the City. The amount _3 of tax shall be separately stated from (2) Maximum rate allowed by law for the above matter. 5 the rent charged for the lodging. (Line) Section 22 -004. EXCEPTIONS AND EXEMPTIONS. (3) Rate actually charged for the above matter. S J Subd. I. EXCEPTIONS. No tax (Line) shall be imposed on rent for lodging paid by any officer of employeee of a reign government who is,exEmPt by son of express provisions of Feder- ,law arinternational treaty. i NO. Affidavit of Publication OF Published in BROOKLYN CENTER POST 8801 Bass Lake Road MINNEAPOLIS, MINNESOTA 55428 DATE OF PUBLICATION ATTORNEY FILED BROOKLYN CENTER POST 1 1 Subd. 2. EXEMPTIONS. An ex- Section 22 -009. FAILURE TO FILE Subd. S. The amount of tax not emption shall be granted to any per- timely paid, together with any penal son as to whom or whose occupancy I nc t A RETURN. ty provided by this section, shall bear is be Subd. 1. If any operator required by yond the power of the City to tax. interest at the rate of eight (8 per No upon exemption am shall f this chapter to file a return shall fail to do so within the time prescribed, or granted except cent per annum from the time such upon a claim therefor made such the shall make, willfully or otherwise, an tax should have been paid until paid. time the rent is collected, and such a Any interest and penalty shall be ad- incorrect, false, or fraudulent return, Claim shall be made in writing and des to the tax and be collected as part the operator shall, upon written notice under penalty of penury on farms thereof. and demand, file such return or cor- provided or the City. All such claims Section 22 ADMINISTRATION .shall be forwarded to the City when rected return within five (5) days of OF TAX. The director shall ad the returns and collections are sub- receipt of such written notice and minister and enforce the assessment shall at the same time pay any tax miffed as required by this chapter. and collection of the taxes imposed by due on the basis thereof. If such per Section 32 -005. ADVERTISING NO this chapter. The director shall cause TAX. It shall be unlawful for any op- shall fail to file such return or to be prepared blank forms for the re- erafor public an d or hold out state dke a r eturn or corrected return, ected return, the director shall turns and other documents required to the public or r any customer, direct- for such person from such knowledge by this chapter and shall distribute ly or indirectly, that the tax or any the same throughout the City and Part thereof will be assumed or ab- and information as the director can furnish them on application, but sorbed by the operator, or that it x n will thereof which tax (less a obtain, and assess a fax on the basis failure receive or secure them shall not be added to the rent or that, if ad- Y PaYmenfs+ not relieve any person from any f the o fed, it or any part thereof will be theretofore made on account obligation required of him under this refunded. In computing the tax to be tax for the taxable period covered by chapter, unless it can be established Subd. 4. At the hearing, the peti- collected, amounts of tax less than such return) shall be paid upon within that the required forms were not tioner shall be given an opportunity to one cent shall be considered an addi- five (5) days of the receipt of written available from the City. show cause why the notice, order or tionaIcent. notice and demand for such payment., Section 22 -012. EXAMINE RE- determination should be modified or Section 22 -006. PAYMENT AND Any such return or assessment made* CORDS. The director and those per- withdrawn. The petitioner may be ;TURNS. The taxes imposed by by the director shall be prima facie`, sons acting on behalf of the director represented by counsel of petitioner's .nis cha p ter shall be paid by the op- correct authorizer in writing by f ct and valid, and such person choosing at petitioner's own expense. d' shall have the burden of establishing t r Subd. 5. The hearing shall be con erator to the City monthly not later may olflimine the books, than 25 days after the end of The reearls of aftY aporator its incorrectness or invalidity in any ducted by the City Manager or his month in which the taxes were col- action or proceeding in respect verily OW aeturacy of designee, provided only that the per lodes. At the time t payment the son conducting the hearing shall not thereto. mat if fD IGive was mad4 t0 Operator shall submit return upon Subd. 2. If any portion of a tax im- asi he UK a prrvided in have participated in the drafting of such forms and contai ning such in Posed by This chapter, including pen- chap.._ the order, notice or determination for formation as the director may re- alties thereon, is not paid within thir- reaped and Every such operator is di- which review is sought. quire. The return shall contain the ty (30) days after it is required to be required to give to the said Subd. 6. The person conducting the Attorney the City y may institute director or to his duly authorized following minimum information. Y Y hearing shall make written finding the such legal action as may be necessary agent or employee the fact and conclusions based means, 9 Y t u 1. The total amount in rent collected to recover the amount due plus inter- facilities arld opportunity for such applicable sections of this chapter for lodging during the period covered Th a e mount f ta est, penalties, and costs and examinations and investigations as and evidence presented. The person 2. Thmou the of tax r return. disbursements of any action. are hereby authorized. conducting the hearing may affirm, collected and due for the period. required t be Subd. 3. Upon a showing of good Section 22 -013. CONTRACT WITH reverse or modify the notice, order or o 3. The signature of the person filing cause, the director may grant an p STATE. The City Manager is authoriz- determination made by the director. g p r one thirty (30) days extension ed to confer with the Minnesota Subd. 1. Any decision rendered by the return or that of his agent duly y rr The p ne within which to file a return Commissioner of Taxation to the end the City Manager pursuant to this 4. The period covered by in b make payment of taxes as re- that an agreement between the City subdivision may be appealed to the y the return. and the Commissioner of Taxation City S. The amount of uncollectable rent- quires by this chapter provided that be entered into for the purpose app Council. i petitioner seeking to al charges subject to the lodging interest `during such period of exten May providing P pose of appeal a decision must file a written tax. sion shall be added to the taxes due at P ng for the administration and notice of appeal with the City Clerk may The operator the rate of ten (10 percent collection of the taxes imposed by this within ten (10) days after the decision p y offset against the an- r num. chapter. Such an agreement shall not taxes payable with respect to any Section 22 -010 PENALTIES. become effective until presented to has been mailed to the petitioner. The reporting period, the amount v taxes the Council for its a p p roval, and when matter will thereupon placed c- imposed by this chapter previously Subs. 1. If any tax imposed by this PP the Council agenda as so as is,prac- paid as result of an tr chapter is not paid within the time so approved the tax imposed by this tical. The Council shall then review y a specified clnfidoratien for herein s cities for the payment, or chapter shall be collected and ad- the' finditlg5of`taCt aMd "GQhrluSiitrts to` whicA lktsPKle `rn an extension thereof, there shall be mlm °red Pursuant to the terms of fsaNeetable during suck reporti Y determine whether they were correct. upon added thereto a specific penalty equal sal event. U a determination by the Council POW, but only in proportion to Ilia' to ten (10 percent of the amount S, 12 014. VIOLATIONS. Any that findings, and conclusions were poppet* of -suM consideration which!. remaining unpaid. person wno shall willfully fail to make incorrect, the Council may modify, beametimmilectable. Subd. 2. In case of an a return required by this cha er; or Section 22 -007. EXAMINATION OF Y failure to who shall fail to reverse or affirm the decision of the make and file a return within the time PaY the tax after writ- City Manager or his designee -upon RETURN, ADJUSTMENTS Y prescribed b this chapter, unless it is ten demand for payment; or who same standards as set forth in NOTICES AND DEMANDS. The shown fts"such"Itere;is not due to shall fail to remit the taxes collected vision 6. director shall, after a return is filed, willful neglect, there shall be added to or any penalty or interest imposed by _ction 2. This ordinance shall examine the same and make any in- the tax in addition to the ten (10 this chapter after written demand for become effective after adoption and vestigation or examination of the re- Pe y provided in such payment; or who shall refuse to percent specific penalty upon thirty ion. days following its cords and accounts of the person subdivision 1 above, ten (16 per Permit the director or any duly oath• legal publication. making the return deemed necessary cent if the failure is for not more than orized agents or employees to exam- Adopted thisday of- 1986. for determining its correctness. The thirty (30) days with an additional ine the books, records and papers tax computed on the basis of such ex- five (5 percent for each additional under his or her control; or who shall Mayor amination shall be the tax to be paid'. thirty (30) days or fraction thereof willfully make any incomplete, false Attest• If the tax due is found to be greater during which such failure continues, or fraudulent return shall be guilty of City Clerk •han that paid, such excess shall be notexceeding twenty -five (25 per- a misdemeanor. Date of Publication d to the City within ten (10) days cent in the aggregate. If the penalty Section 22 -015. USE OF PRO- Effective Date ar receipt of a notice thereof given as computed does not exceed $10, a CEEDS. The ninety -five (95 pro- Boldface indicates new matter.) .ether personally or sent by regis- minimum penalty of $10 shall be ceeds obtained from the collection of (Published in the Brooklyn Center tered mail to the address shown on assessed. The amount so added to any taxes pursuant to this chapter shall be Post July 24,1986.) the return. If the tax paid is greater tax shall be collected at the same used in accordance with Minnesota than the tax found to be due, the ex- time and the same manner and as a Statutes Section 477A.018 as the same cess shall be refunded to the person part of the tax unless the tax has been may be amended from time to time to who paid the tax to the City within fen paid before the discovery of the' fund a local convention or tourism (10) days after determination of such negligence, in which case the amount bureau for the purpose of marketing refund. so added shall be collected in the and promoting the City as a tourist or Section 22 -008. REFUNDS. Any same manner as the tax. convention center. person may apply to the director for a Subd. 3. If any person willfully fails Section 22 -016. APPEALS. refund of faxes paid for a prescribed to file any return or make any pay- Subd. 1. Any operator aggrieved by period in excess of the amount legally ment required by this chapter, or any notice, order or determination due for that period, provided that willfully files a false or fraudulent made by the director under this no application for refund shall be return or willfully attempts in any chapter may file a petition for review considered unless filed within one manner to evade or defeat any such a of such notice, order or determination year after such tax was paid, or tr payment thereof, there shall detailing the operator's reasons for within one year from the filing of the i imposed as a penalty an contesting the notice, order or deter return, whichever period is the a.. -it equal to fifty (50 percent of mination. The petition shall contain longer. The director shall examine any tax (less any amounts paid on the the name of the petitioner, the peti- the claim and make and file written basis of such false or fraudulent tioner's address and the location of findings thereon denying or allowing return) found due for the period to the lodging subject to the order, the claim in whole or in part and shall which such return related. The penal- notice or determination. mail a notice thereof by registered ty imposed by this subdivision shall Subs. 2. The petition for review mail to such person at the address be collected as part of the tax, and shall be filed with the City Clerk stated upon the return. if such claim shall be in addition to any other pen- within ten (10) days after the notice, is allowed in whole or in part, the alties provided by this chapter, order or determination for which re director shall credit the amount of the Subs. 4. All payments received view is sought has been mailed or allowance against any taxes due shall be credited first to penalties, served upon the person requesting under this chapter from the claimant r next to interest, and then to the tax and the balance of said allowance, if due. 3. Upon receipt of the petition any, shall be paid by the director, to the _.(y Manager, or his designee, theclaimant shall set a date for a hearing and give the petitioner at least five (s) days prior written notice of the date, time and place of the hearing.