(A) The city may not issue or renew a license for the conduct of a trade or business within the city if the Commissioner notified the licensing division of the city that the applicant owes delinquent city taxes as provided in this subchapter, or penalties or interest due on such taxes.
(1) City taxes include sales and use taxes provided in this subchapter. Penalties and interest are penalties and interest due on taxes included in this definition.
(B) Delinquent taxes do not include a tax liability if:
(1) An administrative or court action which contests the amount or validity of the liability has been filed or served;
(2) The appeal period to contest the tax liability has not expired; or
(3) 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.
(1) 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 30 days of receipt of the notice of hearing, then, a contested hearing shall be held under the same procedures as provided in M.S. Chapter 270A for the state sales and use tax imposed under M.S. Chapter 297A; provided further that if a hearing must be held on the state sales and use tax, hearings must be combined.
(Ord. 121, 4th series, passed 11-4-2019)