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Attachment 1 81 82 C.The purchase of taxable services, including utility services, if the billing period includes 83 charges for services furnished before and after July 1, 2025, but the local sales and use tax 84 imposed by this Ordinance shall apply on the first billing period not including charges for 85 services furnished 86 87 D. Lease payments for tangible personal property and motor vehicles that includes a period 88 before and after July 1, 2025, but the local sales and use tax imposed by this Ordinance 89 shall apply on a prorated basis to lease payment amounts attributable to that portion of the 90 lease payment period on or after July 1, 2025, and on the entire lease payment for all lease 91 payment periods thereafter. 92 317.05TAX CLEARANCE; ISSUANCE OF LICENSES. 93 A. The city may not issue or renew a license for the conduct of a trade or business within the 94 city if the commissioner notified the licensing division of the city that the applicant owes 95 delinquent city taxes as provided in this Ordinance, or penalties or interest due on such 96 taxes.City taxes include sales and use taxes provided in this article. Penalties and interest 97 are penalties and interest due on taxes included in this definition. 98 99 B.Delinquent taxes does not include a tax liability if: (i) an administrative or court action 100 which contests the amount or validity of the liability has been filed or served, (ii) the appeal 101 period to contest the tax liability has not expired, or (iii) the applicant has entered into a 102 payment agreement and is current with the payments. 103 104 C.Applicant means an individual if the license is issued to or in the name of an individual or 105 the corporation or partnership if the license is issued to or in the name of a corporation or 106 partnership. 107 108 D. A copy of the notice of delinquent taxes given to the licensing division of the city shall also 109 be sent to the applicant taxpayer. In the case of renewal of a license, if the applicant requests 110 in writing, within 30 days of receipt of the notice of hearing, then, a contested hearing shall 111 be held under the same procedures as provided in Minnesota Statutes, chapter 270A for the 112 state sales and use tax imposed under Minnesota Statutes, chapter 297A; provided further 113 that if a hearing must be held on the state sales and use tax, hearings must be combined. 114 115 317.06 DEPOSIT OF REVENUES; COSTS OF ADMINISTRATION; 116 TERMINATION OF TAX. 117 A. All of the revenues, interest, and penalties derived from the local sales and use tax imposed 118 by this Ordinance collected by the commissioner and remitted to the city shall be deposited 119 by the city finance director in the city treasury and shall be credited to the fund established 120 to pay the costs of collecting the local sales and use tax imposed by this Ordinance and to 121 finance the capital and administrative costs directly related to completing the designated 122 projects. 123 3 RS160\\21\\1001437.v6 Qbhf!312!pg!354