The city may not issue or renew a license for the conduct of trade or business in the city if the commissioner notifies the city that the applicant for such license owes delinquent Baxter sales and use taxes as provided in this chapter, or penalties or interest due on such taxes. For the purposes of this section, the following terms have the following meanings:
APPLICANT: An individual if the license is issued to or in the name of an individual or the corporation, partnership or other entity if the license is issued to or in the name of a corporation, partnership or other entity.
BAXTER SALES AND USE TAXES: Include sales and use tax as provided in this chapter. Penalties and interest are penalties and interest due on taxes included in this definition.
DELINQUENT TAXES: Do not include a tax liability if:
A. In administrative or court action which contests the amount of validity or the liability has been filed or served;
B. The appeal period to contest tax liability has not expired; or
C. The applicant has entered into a payment agreement and is current with the payments.
A copy of the notice of delinquent taxes given to the city shall also be sent to the applicant taxpayer. In the case of renewal of a license, if the applicant requests a hearing in writing, within thirty (30) days of the receipt of the notice of delinquent taxes, then a contested case hearing shall be held by the commissioner under the same procedures as provided in Minnesota statutes section 270C.72 for the state sales and use tax imposed under Minnesota statutes chapter 297A, provided that if a hearing must be held on the state sales and use tax, hearings may be combined. (Ord. 2006-20, 6-6-2006)