CR 96-72 Revocation Of License - Cash N PawnApril 11, 1996 Council Report 96 -73
Proposed Action:
Staff recommends the following motion: Bove to revoke the City of
Hopkins License 96 -94. issued to Cash N Pawn, effective on Mav 5, 1996
if a Clearance Certificate from the Minnesota Department of Revenue is
not received before that date.
Overview:
A notice from the Minnesota Department of Revenue, dated April 6, 1996
was received on April 10, 1996. The notice requires The City of Hopkins
to revoke the license of Cash N Pawn within thirty days of the date of
the notice. The City of Hopkins Ordinance requires Council action to
revoke a license. The Pawn Shop Ordinance requires a public hearing to
revoke a license. State Statute, however, is specifically worded to
eliminate the need for ordinance mandated hearings after the license
holder has been notified of the right to an Administrative Hearing by
the Minnesota Department of Revenue.
Mr. James Ostenson of Cash N Pawn and Cash N Pawn Inc. were notified by
certified mail that this action is being taken.
Supporting Information:
A copy of the revocation notice
A memo from Jerre Miller, City Attorney
A copy of the State Statute
Terry ebermaier, Deputy City Clerk
REVOCATION OF LICENSE
CASH N PAWN
MINNESOTA Department of Revenue
TO: CITY OF HOPKINS JAMES L OSTENSON
HOPKINS CITY HALL
1010 S 1ST ST 1139 DEVONSHIRE CURVE
HOPKINS, MN 55343 -7573 BLOOMINGTON , MN 55431 -3192
Identification Number: 471 -58- 2365 -00
Name of License: PAWNBROKER
License Number: 9694
License Renewal Date: 01/01/97
License Holder(s): CASH N PAWN OF MINNESOTA
AND /OR JAMES L OSTENSON
NOTICE OF REVOCATION OF LICENSE
Please be advised that the above named taxpayer has an outstanding
liability and under Minnesota Statute 270.72 and /or 16D.08 subd. 2, you
411 .5, revoke the above named license within 30 days of this Notice.
Prior to this notification, the applicant was informed of the right to an
Administrative hearing. According to Minnesota Statute 270.72 and /or
160.08 subd. 2, no further hearings are necessary in this action.
Once the delinquency has been resolved, a Clearance Certificate will be
issued to the Licensing Authority with a copy sent to the License Holder.
If you have questions regarding revocation of this license, please call
(612) 296 -1980 or (6121 297- 4055.
Dated: 04/06/96
! ....e r e d frort, the
a
Chap 2703,
1/)471-58-2365-00 0000050260
An equal opportunity employer
&T - AT'S F MINNESOTA
GUMMI IONER OF
-^c; as B1' JOAN RIORDAN BOYER
rrso'r,3 Statutes, COLLECTION OFFICER
Collection Enforcement Unit
P.O. Box 64447
Saint Paul, MN 55164
LCREVOK1 0400
TDD: (612) 297 -2196
C I T Y O F H O P K I N S
Date: April 11, 1996
To: Terry Obermaier
From. Jerre Miller
Re: Revocation of License - Cash N Pawn
Minnesota Statute 270.72 requires the City as licensing authority
to ,revoke a license after receipt of a Notice of Revocation of
License from the Minnesota Department of Revenue. The license may
only be renewed if the Commissioner sends the City a Clearance
Certificate.
The statute allows the applicant who owes the taxes to demand a
hearing with the Commissioner but the notice sent you indicates
that no further hearings are necessary. The statute gives the City
30 days after the date of the notice to revoke.
I do not know whether this is your practice but- Subdivision `4 of
this statute requires that cities obtain the applicant's social
security number or Minnesota business identification number on all
license applications.
Although the statute does not require it, I think it prudent you
send Mr. Ostenson and the corporation the letter mentioned in your
memorandum to me.
I believe the statute supersedes the City ordinance so that no
further hearing is necessary.
le \hopkins \obermaier
JAM
1
1010 First Street South Hopkins, Minnesota 55343
Phone: 612- 935 -8474 Fax: 612- 935 -1834
An Equal Opportunity Employer
NT OF REVENUE
y ir3 provides in part
of this section) is
property on or afte
levy on all or part of
person on whom the
the levy was made
s levy will facilitate
payment agreement
otherwise, or unless
'd creditor; or (4)
the levy on a part of
of tangible personal
the commissioner
lease of levy under
eased.
l 23, provides in part
11 is effective for levies
, 1990.
•
e or redeem seized
en for unpaid taxes,
rtment of revenue,
t of such purchases,
.te of Minnesota to
oner shall preserve
to the procurement
levied or redeemed
iring the property,
a the agency fund.
sioner of revenue.
the chairs of the
laws and finance
activities of the de-
§ 270.72
DEPARTMENT OF REVENUE
270.72. Tax clearance; issuance of licenses
Subdivision 1. 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. The commissioner may not
notify the licensing authority unless the applicant taxpayer owes $500 or more in delinquent
taxes or has not filed returns. If the applicant taxpayer does not owe delinquent taxes but
has not filed returns, the commissioner may not notify the licensing authority unless the
taxpayer has been given 90 days' written notice to file the returns or show that the returns
are not required to be filed. A licensing authority that has received a notice from the
commissioner may issue, transfer, renew, or not revoke the applicant's 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. The commissioner may issue a clearance
certificate only if the applicant does not owe the state any uncontested delinquent taxes,
penalties, or interest and has filed all required returns.
Subd. 2. Definitions. For purposes of this section, the following terms have the
meanings given.
(a) "Taxes" are all taxes payable to the commissioner including penalties and interest due
on the taxes.
(b) "Delinquent taxes" do not include a tax liability if (i) an administrative or court action
which contests the amount or validity of the liability has been filed or served, (ii) the appeal
period to contest the tax liability has not expired, or (iii) 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. "Applicant" also means an officer of a corporation, a member of a partnership,
or an individual who is liable for delinquent taxes, either for the entity for which the license is
at issue or for another entity for which the liability was incurred, or personally as a licensee.
In the ease of a license transfer, "applicant" also means both the transferor and the
transferee of the license. "Applicant" also means any holder of a license.
(d) "License" includes a contract for space rental at the Minnesota state fair.
(e) "Licensing authority" includes the Minnesota state fair board.
Subd. 3. Notice and hearing. (a) The commissioner, on notifying a licensing authority
pursuant to subdivision 1 not to issue, transfer, or renew a license, must send a copy of the
notice to the applicant. If the applicant requests, in writing, within 30 days of the date of the
notice a hearing, a contested case hearing must be held. The hearing must be held within 45
days of the date the commissioner refers the case to the office of administrative hearings.
Notwithstanding any law to the contrary, the applicant must be served with 20 days' notice in
writing specifying the time and place of the hearing and the allegations against the applicant.
The notice may be served personally or by ma
(b) Prior to notifying a licensing authority pursuant to subdivision 1 to revoke a license, the
commissioner must send a notice to the applicant of the commissioner's intent to require
revocation of the license and of the applicant's right to a hearing under paragraph (a). A
license is subject to revocation when 30 days have passed following the date of the notice in
this paragraph without the applicant requesting a hearing, or, if a hearing is timely requested,
upon final determination of the hearing under section 14.62, subdivision 1. A license shall be
revoked by the licensing authority within 30 days after receiving notice from the comnilssion-
er to revoke.
(c) A hearing under this subdivision is in lieu of any other hearing or proceeding provided
by law arising from any action taken under subdivision 1.
Subd. 4. Licensing authority; duties. All licensing authorities must require the appli-
cant to provide the applicant's social security number and Minnesota business identification
number on all license applications. Upon request of the commissioner, the licensing authority
must provide the commissioner with a list of all applicants, including the name, address,
49
§ 270.72
business name and address, social security number, and business identification number of
each applicant. The commissioner may request from a licensing authority a list of the
applicants no more than once each calendar year.
[See main volume for 5.1
Amended by Laws 1989, c. 184, art. 2, § 14, eff. July 1, 1989; Laws 1994, c. 510, art. 4, § 6, eff. April 26,
1994; Laws 1995, c. 264, art. 13, §§ 5 to 7, eff. July 1, 1995.
Historical and Statutory Notes
1995 Legislation
The 1995 amendment, in subd. 1, inserted ", and
must revoke," and ", or not revoke"; in subd. 2,
par. (c), added a sentence providing that "appli-
cant" also means any holder of a license, and
added pars. (d) and (e), defining "license" and
"licensing authority", respectively; and, in subd. 3,
designated par. (a) as such, in par. (a), inserted
"hot to issue, transfer, or renew - a license ", and
added pars. (b) and (c), relating to notice to the
applicant of the commissioner's intent to require
revocation of the license and of the applicant's
right to a hearing, and providing that a hearing
under subd. 3 is in lieu of any other hearing or
proceeding arising from any action taken under
subd. 1, respectively.
270. 721. Revocation of corporate certificates of authority to do business in this state
When a foreign corporation authorized to do business in this state under chapter 303 fails
to comply with any tax laws administered by the commissioner of revenue, the commissioner
may serve the secretary of state with a certified copy of an order finding such failure to
comply. The secretary of state, upon receipt of the order, shall revoke the certificate of
authority of the corporation to do business in this state, and shall reinstate the certificate
under section 303.19 only when the corporation has obtained from the commissioner an order
finding that the corporation is in compliance with state tax law. An order requiring
revocation of a certificate shall not be issued unless the commissioner gives the corporation 30
days' written notice of the proposed order, specifying the violations of state tax law, and
affording the corporation an opportunity to request a contested case hearing under chapter
14.
Laws 1995, e. 264, art. 13, § 8, eft. June 2, 1995.
1989 Legislation
The. 1989 amendment deleted from subd. 4 a
provision relating to the power of the commission -
er of revenue to release information and which
referred to §§ 290.61, now repealed, and 297A.43,
now repealed.
1994 Legislation
The 1994 amendment in subd. 1, inserted "or has
not filed returns ", provided that if the taxpayer
does not owe delinquent taxes, but has not filed
returns, the commissioner must give the taxpayer
90 days' written notice before notifying the licens-
ing authority, and added "and has filed all required
returns ".
270.73. Posting of tax delinquency; sale of liquor or beer
Subdivision 1. Posting, notice. Pursuant to the authority to disclose under section
270B.12, subdivision 4, the commissioner shall, by the 15th of each month, submit to the
commissioner of public safety a list of all taxpayers who are required to withhold or collect
the tax imposed by section 290.92 or 2971102, or local sales and use tax payable to the
commissioner of revenue, or a loeal option tax administered and collected by the commission-
er of revenue, and who are 30 days or more delinquent in either filing a tax return or paying
the tax.
The commissioner of revenue is under no obligation to list a taxpayer whose business is
inactive. At least ten days before notifying the commissioner of public safety, the commis-
sioner of revenue shall notify the taxpayer of the intended action.
The commissioner of public safety shall post the list in the same manner as provided in
section 3401.318, subdivision 3. The list will prominently show the date of posting. If a
taxpayer previously listed cures the delinquency by filing all returns and paying all taxes, the
commissioner shall notify the commissioner of public safety within two business days that the
delinquency was cured.
[See main volume for 2]
50
DEPARTMENT OF REVENUE
DEPARTMENT OF RE
Subd. 3. Penalty. A
percent malt liquor who
340A.304.
Amended by Laws 1989, c.:
1990; Laws 1990, e. 480, art.
1989 Legislation
The 1989 amendment it
"Pursuant to section 27013._
withstanding sections 290.6
1990 Legislation
Laws 1990, e. 480, art. 2,
sales and use tax payable
revenue" following "the ta.
290.92 or 297A.02" in subd.
Laws 1990, c. 480, art.
inserted "the authority to a
ately prior to the citation
270.74. Financial Iran
(a) The commissioner
defined in section 325G.0
commissioner:
(1) state taxes;
(2) estimated tax dep
(3) penalties;
(4) interest;
(5) additions to taxes
(6) fees
(b) The commissioner
is equal to the fee the c
transaction card. This
commissioner for the p
(c) The types of finar .
by the commissioner -
request for proposals pi
review the request for
the state treasurer. T1
those which meet the o
commissioner may limit
be accepted.
(d) If the commission
commissioner shall rep
tax and appropriations
Laws 1991, c. 345, art. 1.
270.75. Interest paya
Subd. 4. There sha
tax, computed pursuan
interest for that taxab,