CR 98-48 Revocation of Wine & Strong Beer License 98027 Issued to Sam Cheung Lau DBA Jack Yee's RestaurantMarch 13, 1998
Overview
Council Report 98 -048
REVOCATION OF WINE AND STRONG BEER LICENSE 98027
ISSUED TO SAM CHEUNG LAU DBA JACK YEE'S RESTAURANT
Staff recommends approval of the following motion: Move to revoke City of
Hopkins license 98027, issued to Sam Cheuno Lau d.b.a., Jack Yee's Restaurant
on April 2, 1998, unless a certificate of clearance is received from the Minnesota
Department of Revenue before that date.
Minnesota Statutes provide that the state or a political subdivision of the state may
not issue, transfer, or renew, and must revoke, a license for the conduct of a
profession, occupation, trade, or business, if the commissioner notifies the
licensing authority that the applicant owes the state delinquent taxes, penalties, or
interest.
The City of Hopkins has been notified by the Minnesota Department of Revenue to
revoke the above - mentioned license.
Mr. Lau was notified by letter, mailed on March 6, 1998, that this action would be
heard by the City Council.
Primary Issues to Consider
• Can the City choose not to revoke the license?
• Will the licensee be required to re- license after a clearance certificate is
received?
Supporting Documents
• Notice of License Revocation from the Minnesota Department of Revenue
• Letter from the Assistant Commissioner for Tax Policy, Minnesota
Department of Revenue
• A copy of the letter that was mailed to Mr. Lau, notifying him of this
action
fjd
Terry Oirrmaier, City Clerk
Council Report
Page 2
Primary Issues to Consider
Alternatives
•
• Can the City choose not to revoke the license?
The answer is no. A licensing authority that has received a notice from
the commissioner may issue, transfer, renew, or not revoke the
applicants license only if (a) the commissioner issues a tax clearance
certificate and (b) the commissioner or the applicant forwards a copy of
the clearance to the authority.
• Will the licensee be required to re- license after a clearance certificate is
received?
No. The license may be re- instated at that time. This action is like a
suspension in that the licensee will not be required to re -apply or pay
additional fees for the re- instatement of the license.
1. Revoke the license as defined by Minnesota Statutes
2. Do not revoke the license
3. Continue for more information
Staff recommends alternative one.
MINNESOTA Department of Revenue
Department of Revenue
Revenue Notice # 96 -01 Collections; Revocation of Licenses; Definition
DEPARTMENT OF REVENUE
Revenue Notice #96 -1: Collections; Revocation of Licenses; Definition
Minnesota Statutes, Section 270.72, subd. 1, states;
TAX CLEARANCE REQUIRED. The state or a political subdivision of the state may
not issue, transfer, or renew, and must revoke, a license for the conduct of a profession,
occupation, trade, or business, if the commissioner notifies the licensing authority that the
applicant owes the state delinquent taxes, penalties, or interest. [Emphasis Added].
Additionally, Minnesota Statutes, Section 270.72, subd. 1, states;
A licensing authority that has received a notice from the commissioner may issue,
transfer, renew, or not revoke the applicants license only if (a) the commissioner issues a
tax clearance certificate and (b) the commissioner or the applicant forwards a copy of the
clearance to the authority. [Emphasis Added].
The term revoke, generally implies that the license has been terminated in such a way that the
licensee may not be reinstated, or may be reinstated only after a period of time. For purposes of
Minn. Stat. § 270.72, the Department of Revenue deems the term revoke to mean that the
taxpayers license will be suspended until the tax obligation has been satisfied and the tax
clearance certificate has been issued. This means that the taxpayers license is not terminated
indefinitely, and that once certain conditions have been met, the licensee will not be required to
repeat the licensing procedure in order to have his or her Iicense reinstated.
Dated: March 18, 1996 Patricia Lien
Assistant Commissioner for Tax Policy
Dated : March 18, 1996
An equal opportunity employer TDD: (612) 297 - 2196
MINNESOTA Department of Revenue
Notic of Lic ns Revocation
March 3, 1998
City Of Hopkins
1010 1st St
Hopkins, MN 55343 -7573
The following taxpayer has an overdue liability:
Taxpayer name: LAU SAM CHEUNG
Tax ID number: 3786898
Under Minnesota law, you must revoke the following license by April 2, 1998.
License holder: Sam Cheung Lau JACK YEE'S RESTAURANT
License renew date: 12/31/98
License name: Wine & Strong Beer - City
License number: 0961
Once the delinquency has been resolved, we will send you a clearance certificate.
If you have any questions, please call (612) 296 -1980 or (612) 297 -4055.
Contact:
Collection Enforcement
PO Box 64447
Saint Paul, MN 55164 -0447
This notice sent in accordance with MS 270.72.
An equal opportunity employer
nevomu
STATE OF MINNESOTA
Commissioner of Revenue
by: PO40 RGottelet2 Fee yet
TDD: (612) 297 -2196
0000090601
March 6, 1998
Lau Sam Cheung
5120 Trails End Circle
Minnetrista MN 55364
Dear Mr. Cheung,
The City has been ordered by the State of Minnesota Department of Revenue to
revoke the wine and beer licenses that have been issued to you. A copy of the
order is enclosed.
This item will be heard by the City Council on March 17, 1998. Although the City
Council will be asked to act on this matter, State Statute provides only for
revocation. The City Council will have little or no choice, but to revoke the licenses
by April 2, 1998, unless the Department of Revenue issues a tax clearance
certificate and one is given to the City of Hopkins.
If you have any questions, please call me at 939 -1330.
Sincerely,
Terry Obermaier
City Clerk