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STATE OF MINNESOTA <br />DEPARTMENT OF REVENUE <br />CENTENNIAL OFFICE BUILDING <br />SAINT PAUL, MINNESOTA 55145 <br />PHONE' <br />TO: COUNTY AUDITORS AND BOARD CHAIRMEN, CITY CLERKS, <br />(MAYORS) c/o CITY CLERKS <br />DATE: APRIL 24, 1978 <br />Beginning July 1, 1978, we will be able to respond to your request for <br />information on applicants for liquor licenses. <br />The department will be able to tell you if the applicant owes any <br />delinquent, uncontested taxes collected by the state. Many local <br />ordinances provide that a liquor license may not be issued until all <br />state and local tax liabilities have been satisfied. In the past, if <br />you have requested information from the Department of Revenue, we have <br />been unable to help you because of the confidentiality provisions in <br />our income and sales tax laws. <br />Municipalities have argued in the past that the tax status of an <br />applicant is an important consideration in the issuance of a liquor <br />license. Past compliance with state and local tax laws may be an <br />indication of future actions. A liquor license is a privilege, and <br />since the number of licenses available is limited by law, those <br />applicants for licenses who have not demonstrated adherence to tax <br />laws should be scrutinized. <br />An important byproduct of this process <br />will be encouraged to keep their state <br />especially in the areas of withholding <br />taxes are collected from others should <br />is the fact that applicants <br />taxes current. This is critical, <br />and sales tax, because these <br />be transmitted to the state. <br />Although this new law is not effective until July 1, you may initiate <br />your requests at this time. We will prepare the Certificate of Tax <br />Clearance and will forward it to you on July 1. Your request should <br />include the names, addresses, and social security or tax identifica- <br />tion numbers for each applicant and the name and address of the <br />establishment. The request should be addressed to: <br />Tax Clearance -- Compliance Division <br />Minnesota Department of Revenue <br />Second Floor, Centennial Office Building <br />St. Paul, Minnesota 55145 <br />You may ask and receive a property tax clearance from your county <br />auditor. A law change was not necessary to make this information <br />available to you. <br />-OVER- <br />AN EQUAL OPPORTUNITY EMPLOYER <br />57 <br />APR 27 1978 <br />CITY OF <br />LITTLE CANADA <br />