3.114 Video Di s 1 a Gambl in Device Tax -Refunds. When the amount of
<br />any tax imposed under section 3.102 has been paid more than once or
<br />has been erroneously or i l 1 egal ly col i ected or received by the tax administrator,
<br />~ t may be refunded, prov ~ ded a veri f i ed claim i n writing, stating the spec i f i c
<br />reason upon which the claim i s founded, i s f i 1 ed with the tax administrator
<br />within three years from the date of payment. The claim shall be filed on forms
<br />provided by the tax administrator. I f the tax administrator approves the claim,
<br />the excess amount collected or paid may be refunded or may be credited on any
<br />amounts then due and payable from the retai 1 er from whom i t was collected or by
<br />whom paid, and the balance may be refunded to the retai 1 er, or the retai 1 er's
<br />administrators, executors or assignees. All refunds shall be charged to the
<br />account receiving the video display gambling device tax revenues .
<br />3.116 Video Di s l a Gamb1 i n Device Tax -Administration.
<br />~ 1 } .The tax administrator shal 1 deposit all money collected
<br />pursuant to sect ~ On 3.700 to 3.120 of this code to the credit of a c i ty account
<br />designated to receive video display gambling device tax revenues.
<br />~2} Every retailer subject to this tax shall keep and maintain
<br />records and accounting books that accurately reflect the total monies deposited
<br />into the retai 1 er's video display gambling devi ce ~ s } , the prizes paid to players,
<br />the amount transmitted to the state, the retailer gross receipts, and the video
<br />display gambling device tax paid to the city. All these records shall be
<br />retained for three years and six months after they come into being.
<br />~3} Upon prier notice of at least seven calendar days, the tax
<br />administrator or any person autbori zed i n writing by the city may, during the
<br />reta~ l er' s normal bus ~ Hess hours, examine the books, papers, and accounting
<br />records ref ati ng to the ,video .display gambling device income of any retai 1 er
<br />l ~ abl a for the tax. An ~ nvest~ gat ~ on hereunder may be made i n order to verify
<br />the accuracy of the amount of tax paid by the retai 1 er.
<br />~4} Except as otherwise required by state 1 aw, neither the tax
<br />administrator nor any person ~havi ng an administrative or clerical duty under
<br />sections 3.100 to 3.120 of this code may make known in any manner whatever the
<br />business affairs, .operations, or i nformati an obtained by an investigation of
<br />records and equipment of any person required to pay a video display gambling
<br />device tax, or any other person visited or examined i n the discharge of official
<br />duty, or the amount or source of income, profits, lasses, expenditures, or any
<br />particular tfiereof , set forth i n any statement or app1 i cat i an, or permit any
<br />statement or application, or copy of either, or any book containing any abstract
<br />or part i cu1 ors thereof, to be seen or examined by any person . Nothing i n th i s
<br />subsection shall prevent, however:
<br />~a} The disclosure to, or the examination of records and
<br />equipment by another city official , employee, or tax-collecting
<br />agent for the sole purpose of administering or col 1 ecti ng the tax.
<br />~ b} The disclosure, after the f i 1 i ng of a wri tten request to
<br />that effect, to the retai 1 er or the retai 1 er's receivers, trustees,
<br />executors, administrators, assignees, and guarantors, if directly
<br />interested, of information as to any tax paid, any tax unpaid or the
<br />amount of any tax requi red, to be collected, together with interest
<br />and penal t~ es thereon prove ded the city attorney approves each such
<br />d~ sc1 osure. The tax administrator may refuse to make any
<br />disclosures referred to i n this paragraph when i n his ar her opinion
<br />Ordinance - 4
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