§ 16.1050. Tax clearance; issuance of licenses.  


Latest version.
  • The city may not issue or renew a license for the conduct of a trade or business in the City of Minneapolis if the commissioner notifies the licensing division of the city that the applicant owes delinquent city taxes as provided in this article, or penalties or interest due on such taxes.

    For the purpose of this section, the following terms have the meaning given:

    (a)

    City taxes include sales and use tax as provided in the article, liquor and fermented malt beverage, lodging and food tax as imposed pursuant to Chapter 396, Laws of Minnesota for 1986, and the admission, amusement and transient lodging tax as provided in Chapter 1092, Laws of Minnesota for 1969. Penalties and interest are penalties and interest due on taxes included in this definition.

    (b)

    Delinquent taxes does not include a tax liability if (i) an administrative or court action which contests the amount or validity of the liability has been filed or served, (ii) the appeal period to contest the tax liability has not expired, or (iii) the applicant has entered into a payment agreement and is current with the payments.

    (c)

    Applicant means an individual if the license is issued to or in the name of an individual or the corporation or partnership if the license is issued to or in the name of a corporation or partnership.

    A copy of the notice of delinquent taxes given to the licensing division of the city shall also be sent to the applicant taxpayer. In the case of renewal of a license, if the applicant requests in writing, within thirty (30) days of the receipt of the notice of hearing, then, a contested case hearing shall be held under the same procedures as provided in Minnesota Statutes, Section 270.72 for the state sales and use tax imposed under Minnesota Statutes, Chapter 297A; provided further that if a hearing must be held on the state sales and use tax, hearings may be combined. (86-Or-147, 6-27-86)