CCP 03172025 - Laserfiche WebLink

Home

БЍ imposed by this Ordinance shall apply on the first billing period not including charges for БЎ services furnished БЏ БА D.!Lease payments for tangible personal property and motor vehicles that includes a period ББ before and after July 1, 2025, but the local sales and use tax imposed by this Ordinance БВ shall apply on a prorated basis to lease payment amounts attributable to that portion of the ВЉ lease payment period on or after July 1, 2025, and on the entire lease payment for all lease ВЊ payment periods thereafter. ВЋ 317.05 TAX CLEARANCE; ISSUANCE OF LICENSES. ВЌ A.!The city may not issue or renew a license for the conduct of a trade or business within the ВЍ city if the commissioner notified the licensing division of the city that the applicant owes ВЎ delinquent city taxes as provided in this Ordinance, or penalties or interest due on such ВЏ taxes. City taxes include sales and use taxes provided in this article. Penalties and interest ВА are penalties and interest due on taxes included in this definition. ВБ ВВ B.!Delinquent taxes does not include a tax liability if: (i) an administrative or court action ЊЉЉ which contests the amount or validity of the liability has been filed or served, (ii) the appeal ЊЉЊ period to contest the tax liability has not expired, or (iii) the applicant has entered into a ЊЉЋ payment agreement and is current with the payments. ЊЉЌ ЊЉЍ C.!Applicant means an individual if the license is issued to or in the name of an individual or ЊЉЎ the corporation or partnership if the license is issued to or in the name of a corporation or ЊЉЏ partnership. ЊЉА ЊЉБ D.!A copy of the notice of delinquent taxes given to the licensing division of the city shall also ЊЉВ be sent to the applicant taxpayer. In the case of renewal of a license, if the applicant requests ЊЊЉ in writing, within 30 days of receipt of the notice of hearing, then, a contested hearing shall ЊЊЊ be held under the same procedures as provided in Minnesota Statutes, chapter 270A for the ЊЊЋ state sales and use tax imposed under Minnesota Statutes, chapter 297A; provided further ЊЊЌ that if a hearing must be held on the state sales and use tax, hearings must be combined. ЊЊЍ ЊЊЎ 317.06 DEPOSIT OF REVENUES; COSTS OF ADMINISTRATION; ЊЊЏ TERMINATION OF TAX. ЊЊА A.!All of the revenues, interest, and penalties derived from the local sales and use tax imposed ЊЊБ by this Ordinance collected by the commissioner and remitted to the city shall be deposited ЊЊВ by the city finance director in the city treasury and shall be credited to the fund established ЊЋЉ to pay the costs of collecting the local sales and use tax imposed by this Ordinance and to ЊЋЊ finance the capital and administrative costs directly related to completing the designated ЊЋЋ projects. ЊЋЌ ЊЋЍ B.!The local sales and use tax imposed by this Ordinance shall terminate at the earlier of: (1) ЊЋЎ 16.25 years after it is first imposed; or (2) when the City Council determines that ЊЋЏ $64,200,000, plus an amount sufficient to pay the costs related to issuing bonds and interest ЊЋА on the bonds has been received from the local sales and use tax imposed by this Ordinance ЊЋБ to pay for all the capital and administrative costs directly related to completing the ЊЋВ designated projects. Any funds remaining after payment of all such costs and retirement or 3 RS160\\21\\1001437.v6 Qbhf!2:!pg!596