1990-09
HILL NO. 199.0 - 9
AN ORDINANCE CREATING CHAPTER XIV OF THE CITY
ORDINANCES RELATING TO A TAX IMPOSED UPON LODGING
THE CITY OF RICHFIELD DOES ORDAIN:
The Ordinance Code of the City of Richfield is hereby amended by adding
Chapter XIV, thereof to read as follows:
Section 1. Chapter XIV is hereby created as follows:
1400.01. General provisions. Subdivision 1. Definitions. For the purpose of this
Chapter, the following terms, phrases and words, and their derivations shall have
the meaning given therein. When not inconsistent with the context, words used in
the present tense include the future, words in the plural number include the
singular number and words in the singular number include the plural number. The
word "shall" is always mandatory and not merely directory.
Subd. 2. The term "director" means the Finance Director of the City.
1
Subd. 3. The term "City" means the City of Richfield.
Subd. 4. The term "lodging" means the furnishing for a consideration of
lodging by a hotel, motel or rooming house except where such lodging shall be for a
continuous period of thirty (30) days or more to the same lodger(s). The furnishing
of rooms by religious, educational or nonprofit organizations shall not constitute
"lodging" for purposes of this Chapter.
Subd. 5. The term "operator" means a person who provides lodging to others
or any officer, agent or employee of such person.
Subd. 6. The term "person" means 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.
Subd. 7. The term "rent" means 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.
Subd. 8. The term "lodger" means the person obtaining lodging from an
operator.
1400.02. Imposition of tax. There is hereby imposed a tax of three (396) percent on
the rent charged by an operator for providing lodging to any person after the
adoption of this ordinance and upon thirty (30) days following its legal publication.
The tax shall be stated and charged separately and shall be collected by the
operator from the lodger. The purpose of the tax must be made known to the
lodger by either inserting the statement "Proceeds from this tax are used to fund a
local convention or tourism bureau" on the lodger's receipt or by posting the
statement at the registration desk where it can be clearly seen by 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 is
authorized and required by this Chapter to collect from a lodger.
1400.03. Collections. Each operator shall collect the tax imposed by this Chapter
at the time the rent is paid. 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 lodging.
1400.04. Exceptions and exemptions. No tax shall be imposed on rent for lodging
paid by any officer or employee of a foreign government who is exempt by reason
of express provisions of federal law or international treaty. Any exemption shall
be granted to any person as to whom or whose occupancy it is beyond the power of
the City to tax. No exemption shall be granted except upon a claim therefor made
at the time the rent is collected, and such a claim shall be made in writing and
under penalty of perjury on forms provided by the City. All such claims shall be
forwarded to the City when the returns and collections are submitted as required
by this Chapter.
1400.05. Advertising 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 part 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 of tax less than one cent shall be
considered an additional cent.
1400.06. Payment and returns. The taxes imposed by this Chapter shall be paid by
the operator to the City monthly not later than 25 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 form and containing such information as the director
may require. The return shall contain the following minimum information.
1. The total amount of rent collected for lodging during the period
covered by the return.
2. The amount of tax required to be collected and due for the period.
3. The signature of the person filing the return or that of his agent duly
authorized in writing.
4. The period covered by the return.
2
5. The amount of uncollectable rental charges subject to the lodging
tax.
The operator may offset against the taxes payable with respect to any
reporting period, the amount of taxes imposed by this Chapter previously paid in
any reporting period as a result of any transaction the consideration for which
became uncollectable during such reporting period, but only in proportion to the
portion of such consideration which became uncollectable.
1400.07. Examination of returns, adiustments, notices and demands. The director
may rely upon the Minnesota sales return filed by the operator with the state of
Minnesota in determining the accuracy of a return filed under this ordinance.
However, the director shall be authorized to make any investigation or examination
of the records and accounts of the person making the return if the director
reasonably determines that such steps are necessary for determining 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 (10) 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) days after
determination of such refund.
1400.08. Refunds. Any person may apply to the director for a refund of taxes paid
for a prescribed period 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 director 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 director shall
credit the amount of the allowance 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.
1400.09. Failure to file a return. Subdivision 1. If any operator required by this
Chapter 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) 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 such
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 upon
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 Pacie correct
and valid, and such person shall have the burden of establishing its incorrectness or
invalidity in any action or proceeding in respect thereto.
Subd. 2. 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
3
Attorney may institute such legal action as may be necessary to recover the
amount due plus interest, penalties, the costs and disbursements of any action.
Subd. 3. Upon a showing of good cause, the director may grant an operator
one thirty (30) days extension of time within which to file a return and make
payment of taxes ss required by this Chapter provided that interest during such
period of extension shall be added to the taxes due (exclusive of any penalty under
Section 1400.10) at the rate of ten (1096) percent per annum.
1400.10. Penalty. Subdivision 1. If any tax imposed by this Chapter is not paid
within the time herein specified far the payment, or any extension thereof, there
shall be added thereto a specific penalty equal to ten {1096) percent of the amount
remaining unpaid.
Subd. 2. In case of any failure to make and file a return within the time
prescribed by this Chapter, unless it is shown that such failure is not due to willful
neglect, there shall be added to the tax in addition to the ten (1096) percent
specific penalty provided in subdivision 1 above, ten (1096) percent if the failure is
for not more than thirty (30) days with an additional five (596) percent for each
additional thirty (30) days or fraction thereof during which such failure continues,
not exceeding twenty-five (2596) percent in the aggregate. If the penalty as
computed does not exceed $10, a minimum penalty of #10 shall be assessed. The
amounts so added to any tax shall be collected at the same time and the same
manner and as a part of the tax unless the tax has been paid before the discovery
of the negligence, in which case the amount so added shall be collected in the same
manner as the tax.
Subd. 3. If any person willfully fails to file any return or make any payment
required by this Chapter, or willfully files a false or fraudulent return or willfully
attempts in any manner to evade or defeat any such a tax or payment thereof,
there shall also be imposed ss a penalty an amount equal to fifty (5096) percent of
any tax (less any amounts paid on the basis of such false or fraudulent return) found
due for the period to which such return related. The penalty imposed by this
subdivision shall be collected as part of the tax, and shall be in addition to any
other penalties provided by this Chapter.
Subd. 4. All payments received shall be credited first to penalties, next to
interest, and then to the tax due.
Subd. 5. The amount of tax not timely paid, together with any penalty
provided by this section, shall bear interest at the rate of eight (896) percent per
annum from the time such tax should have been paid until paid. Any interest and
penalty shall be added to the tax and be collected as part thereof.
1400.11. Administration of tax. The director shall administer and enforce the
assessment and collection of the taxes imposed by this chapter. The director shall
cause to be prepared blank forms for the returns and other documents required by
this chapter and shall distribute the same throughout the City and furnish them on
application, but Pailure to receive or secure them shall not relieve any person from
any obligation required of him under this chapter, unless it can be established that
the required forms were not available from the City.
1400.12. Examine 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 said director or to his duly
authorized agent or employee the means, facilities and opportunity for such
examinations and investigations as are hereby authorized.
1400.13. Contract with state. The City Manager is authorized to confer with the
Minnesota Commissioner of Taxation to the end that an agreement between the
City and the Commissioner of Taxation may be entered into for the purpose of
providing for the administration and collection of the taxes imposed by this
chapter. Such an agreement shall not become effective until presented to the
Council for its approval, and when so approved the tax imposed by this chapter
shall be collected and administered pursuant to, and in accordance with, the terms
of said agreement and of this chapter.
1400.14. 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 director or any duly authorized agents or employees 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.
1400.15. Use of proceeds. Proceeds obtained from the collection of taxes pursuant
to this chapter shall be used in accordance with the requirements of law.
1400.16. Appeals. Subdivision 1. Any operator aggrieved by any notice, order or
determination made by the director under this chapter 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.
Subd. 2. The petition for review shall be filed with the City Clerk within
ten (10) working days after the notice, order or determination for which review is
sought has been mailed or served upon the person requesting review.
Subd. 3. Upon receipt of the petition the City Manager, or his designee,
shall set a date for a hearing and give the petitioner at least ten (10) working days
prior written notice of the date, time and place of the hearing.
Subd. 4. 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 the
petitioner's own expense.
Subd. 5. The hearing shall be conducted by the City Manager of his
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.
5
Subd. 6. The person conducting the hearing shall make written findings of
fact and conclusions 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.
Subd. 7. 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)
working 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. The Council
shall then review the findings of fact and conclusions to determine whether they
were correct. Upon a determination by the Council that 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 subdivision 6.
Section 2. This ordinance shall become effective after adoption and upon
thirty (30) days following its legal publication.
Passed by the City Council of the City of Richfield, Minnesota this 14th
day of P9ay , 1990.
CI
i3y
ATTEST:
tom) ~. ~ --(~ ._,~~-{_ ice,
TY OF RI IELD
to en .Qua - yor
Thomas P. Ferber, City Clerk
Minnesota Suburban Wewspapers
AFFIDAVIT OF PUBLICATION
STATE OF MINNESOTA)
SS.
COUNTY OF FiENNEPIN)
Gresjorv Ptacin
being duly sworn on an oath says that he/she is
the publisher or authorized agent and employee of the publisher of the newspaper known as
Richfield Sun-Current
stated below.
and has full knowledge of the facts which are
(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
Bill No. 140-9
which is attached was cut from the columns of said newspaper, and was printed and published once each week,
for one successive weeks; it was first published on 19-e d n e s d a Y ,the 2 ~ day
of May ,
and including
19 9 ~ ,and was thereafter printed and published on every
t0
the day of 19 ;and printed below is
a copy of the Power 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:
abcdefghijklmnopgrstuvwX~!ti ~ m°o-=°2 '
t ,,
TITLE: Gene ra i Manage r
Acknowledged before me on this
2~- day of May
19 9 0
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RATE INFORMATION
. (1) Lowest classified rate paid by commercial users $ 1.10 per line
for comparable space (Line, word, or inch rate)
(2) Maximum rate allowed by law for the above matter $ 64.9¢ per line
(Line, word, or inch rate)
(3) Rate actually charged for the above matter $ 594 per line
(Line, word, or inch rate)
City of Richfield
(Official Publication)
BILL NO. 1990.9 '
AN ORDINANCE CREATING CHAPTER XIV
OF THE CITY ORDINANCES RELATING
1`0 A TAX IMPOSED UPON LODGING
THE CITY OF RICHFIELD DOES ORDAIN:
The Ordinance Code of the City of Richfield is hereby amended by adding Chapter XIV, thereof
to read as follows:
Section 1. Chapter XIV is hereby created as follows:
1400.01: General provisions. Subdivision 1. Definitions. For the purpose of this Chapter, the follow-
ing terms, phrases and words, and their deriviations shall have the meaning given therein. When
not inconsistent with the content, words used in the present tense include the future, words in the
plural number include the singular number and words in the singular number include the plural
number. The word `Shall" is always mandatory and not merely directory.
Subd. 2. The term "director" means the Finance Director of the City.
Subd. 3. The term "City" means the City of Richfield.
Subd. 4. The term '9odging" means the furnishing for a consideration of lodging by a hotel, motel
or rooming house accept where such lodging shall be for a continuous period of thirty (30) days
or more to the same lodger(s). The furnishing of rooms by religious, educational or nonprofit
organizations sha Il not constitute `9odging" for purposes of this Chapter.
Subd: 5. The te_m "operator" means a person who provides lodging to others or any officer,
agent or employee of such person.
Subd. e. The term "person' means any individual, corporation, partnership, association, estate,
receiver, trustee, executor, admunstrator, assignee, syndicate, or any other combination of in-
dividuals. Whenever the term "person" is used in any provision of thrs Chapter prescribing and
imposing a penalty, the term as applied to a corporation, association, or partneistup, shall mean
the officers, or partners thereof as the case may be.
Subd 7. The term "rent" means 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 c itself.
Subd. 8. The term `9odger" means the person obtauun~ I from an operator.
1900.02. Imposition of tax. There is hereby unposed a tax of three (3 ) pet~cent on the lent charged
by an operator for providing lodging to any jierson after the adoption of this ordinance apnad upon
aith d yshall be collected by~the o~tor f m the 1od~~er. The purpose of the tax must~bebemade known
to the lodger by either inserting the statement "Istroceeds from this tax are used to fund a local
com~ention or tourism bureau" on the lodger's receipt or by postt'r~~ the statement atthe registra-
tion desk where it can be clearly seen by the 1od~er. The tax collected by the operator shall be
a debt owed by the operator to the City and shallbe extinguished only by payment to the City.
In no case shall the tax im by this section upon an operator exceed the amount of tax which
the operator is autho ' and required by this Chapter to collect from a lodger.
1900.03. Collections. Each operator shall collect the tax imposed by this Chapter at the time the
rent is paid. The tax collections shall be deemed to be held in trust the operator for the City.
The amount of tax shall be separately stated from the rent charge for the lodging.
1400.04. Excepptions and exemptions. No tax shall be imposed on rent for lodging paid by any
officer or emplyee of a foreign government who is exempt by reason of express provisions of
federal law or international treaty. Any exemption shall be granted to anysperson as to whom
or whose occupancy it is beyond the power of the City to tax. No exemption hhaall be granted ex-
cept a claim therefor made at the time the rent is collected, and such a claim shall be made
in wn and under penalty of perjury on forms provided by the City. All such claims shall be
forwarded to the City when the returns and collections are submitted as required by this Chapter.
1400.05. Advertising no tax. It shall be unlawful for any operator to advertise or hold out or state
to the public or arty customer directly or indirectly, that the tax or arty part 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 wi71 be refunded. In computing the tax to be collected, amounts of tax less than one
cent shall be considered an additional cent.
1900.06: Payment and returns. The taxes imposed by this Chapter shall be id by the operator
to the City monthly not later than 25 days after the end of the month in which the taxes were col-
lected. At the tune of payment the operator shall submit a return upon such form and containing
such information as the director may require. The return shall contain the following minimum
information.
1. The total amount of rent collected for lodging during the period covered by the return.
2. The amount of tax required to be collected and due for the period.
3. The signature of the n filing the return or that of his agent duly authorized in writing.
4. Tht period covered Iry tmhoe return.
5. The amount of uncollectable rental charges subject to the lodging tax.
The operator may offset against the taxes payable with respect to any reporting period, the
amount of taxes imposed by this Chapter previously paid~in anY reporting period as a result of
any transaction the consideration for which became uncollectable during such reppoortuuigg period,
but only in proportion to the portion of such consideration which became uncollectable.
1400.07. Examination of returns, adjustments, notices and demands. The director may rely upon
the Minnesota sales return filed by the operator with the state of Minnesota in determining the
accuracy of a return filed under this ordinance. However, the director shall be authorized to make
arty im~eshgation or examination of the records and accounts of the person making the return
if the director reasonably determines that such steps are necessary for determining the correct-
ness of the return. The tax computed on the basis of such examination shall be the tax to be paid.
H the tax due is found to be greater than that paid, such excess shall be paid to the City within
ten (10) 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) days after deter-
rnination of such refund.
1400.08• Refunds. Aqy person may apply to the director for a refund of taxes paid for a prescribed
period 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 director 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 allowe m whole or in part the duector shall credit the amount of the allowance
against any taxes due under this Chapter t~rom the claimant and the balance of said allowance,
if ally, shall be paid by the director to the claimant.
1400.09. Failure to fife a return. Subdivision 1. TI any operator required by this Chapter 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) 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 such 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 upon within five (5) days of the receippt of written notice and de-
mand for such payment. Any such return or assessment made by the director shall be prima facie
correct and valii, and such person shall have the burden of establishing its incorrectness or in-
validittyy many action or proceeding in respect thereto.
Subd. 2. 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 Attorney may institute such legal
action;as may be necessary to recover the amount due plus interest, penalties, the costs and
disbursements of any action.
Si~d:3. Upon a showing of good cause, the director may grant an operator one thirty (30) days
exterision•of time within which to file a return and make payment of taxes as required by this
provided that interest duriri~ such period of extension shall be added to the taxes due
( 've Of arty penalty under Section 1900.10) ai the rate of ten (109b) percent per annum.
14008. ~a1ty. Subdivision 1. if any tax imposed by this Chapter is not paid within the time
herein specified for the payment, or any extension thereof, there shall be added thereto a specific
penalty equal to ten (109b) percent of the amount remaining unpaid.
Subd. 2 hi case of any failure to make and file a redirri within the time prescribed by this Chapter,
unless it is shown that such failure is not due to w]]ful neglect, there shall be addled to the tax
in addition to the ten (10~) percent specific penally provided in subdivision 1 above, ten (lo%)
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