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(A) The provisions of all applicable Minnesota Statutes and in particular the provisions of M.S. Ch. 340A et seq., as it may be amended from time to time, with reference to the definition of terms, applications for licenses, conditions of license, restrictions on consumption, provisions on sales, conditions of bonds on licenses, hours of sale and all other matters pertaining to the retail sale, distribution and consumption of 3.2% malt liquors are hereby adopted by reference and made a part of this section as if fully set out herein, except as modified herein.
(B) According to M.S. § 158.10, as it may be amended from time to time, licenses shall not be granted or renewed for any operation on any premises on which taxes, assessments or other financial claims of the city or of the state are due. In the event that an action, questioning the amount or validity of taxes, has been taken pursuant to the provisions of M.S. Ch. 278, as it may be amended from time to time, the Council may, on application by the licensee, waive strict compliance with this provision. However, a waiver shall not be granted for taxes or any portion thereof which remain unpaid for a period exceeding one year after becoming due.
(1994 Code, § 8-2.6)