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515 Little Canada Road, Little Canada, MN 55117 -1600 <br />(651) 766 -4029 / FAX: (651) 766 -4048 <br />www.ci.little- canada.mn.us <br />MEMORANDUM <br />TO: Mayor Blesener and Members of the City Council <br />FROM: Sharon Provos, Finance Director <br />DATE: January 22, 2014 <br />RE: Fee Schedule Rate Change <br />MAYOR <br />Bill Blesener <br />COUNCIL <br />Rick Montour <br />John Keis <br />Michael McGraw <br />Shelly Boss <br />ADMINISTRATOR <br />Joel R. Hanson <br />Within the trash and recycling rate structure the City collects $.075 per service per month which was <br />designated as a City Billing Fee in our fee schedule. This fee is associated with recycling <br />administrative costs. This amount is not remitted to the haulers. Therefore, staff is proposing a <br />reclassification of this fee to recycling costs (not subject to taxation). The Minnesota Department of <br />Revenue feels the way our fee schedule noted this fee, it was subject to taxation. Additionally, staff is <br />proposing the reclassification of this rate be made retroactive to January 1, 2007; the date this process <br />commenced. <br />2 <br />