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250411 � , ��t to.c�r ci�t , � � . - ORDINANC � COUNCIL FILE NO ��Q�� PRESENTED BY- ORDINANCE NO- / '�j��1� An ordinance imposing a 19b Sales and Use Tax in the City of 3aint Paul and providing for assessment, collection and a�dministration thereof. THE COUNCTL OF THE CITY OF SAIN'� PAUL DOE� O�tDAII�a Section 1. DEFINITIOD�S. Subdivi�ion 1. The following words, terms arid phrase� when used in this ordinance shall have the meaning ascribed to them in this section exe�pt where the context cl�arly indieates a different meaning. Subd. 2. "Person" includes �ny individual, partner, offieer, director, firm, partnerahip, joint venture, associ�tion, cooperative, social club, fraternal organization, municipal or private co=poration whether organized for profit or not, estate, trusts, business trusts, receiver, trustee syndic�te, any political subdinision of Minnesot�, or �►ny other group or combination aating as a unit, and the plur�►1 . as well as the aingular nurnberz As used in the preeeding sent�nce, the term "person" includes but is not limited to, directar� and officers of eorporations or membera oE partnerships who, either individually or jointly with othen� hav� the control, sup�rni�ion or responsibility of filing returns and making payment og the amount - of tax imposed by this ordinanee. � Subd. 3. A "�ale" and a °puschase" include�, but is not limited to, each of the following trans�etionss (a) Any tran�fer of title or poases�ion, or both, of tangible personal property, wheth�r absolutely or �ondition�lly, and the leasing of or the granting of a li- cense to use or consume t�ngible personal propert�, for a consideration in money or by exchang� or barter; (b) The production, fabrication, printing or proces�ing of tangible personal property, for a con- sideration for consumers who furnish either directly or indir�etly the materials used in the production, fabrieation, printing or proces�ingt Yeas Councilmen Nays Passed by the Counci� Butler � Carlson Tn Favor Levine Meredith Against Sprafka Tedesco Mr. President (McCarty) Approve Atteet: City Clerk Ma or �� Form a�proved Corpor��ion Counsel By � . . 6 an exemption certificate to the effect that the property purchased is for resale or that the sale is otherv�ise exempt from the application of the tax imposed by this ordinance. Section 10. EXEMPTION CERTIFICATE, DUT'Y OF RETAILER. The exemption certificate will conclusively relieve the retailer � from collecting and remitting the t� only if taken in good faith from a purchaser who holds the permit provided for in Section 6 of this ordinance. Section 11. CONTENT AND FORM OF EXEMPTION CERTIFICATE. The exemption certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit if any issued to the purchaser and shall indicate the generai character of the property sold by the purchaser in the regular course of business and shall identify the property purchased. The certificate shall be substantially in such form as the administrator may prescribe. If at the time oE any tran�action to which this ordinance is applicable the purchaser holds a valid exemption certificate from or on the form of the Department of Taxation of the State of Minnesota which would exempt the purchaser trom the tax under the State sales tax law, the purchaser may use the State exemption certificate in lieu of any other certificate required under this ordinance or the rules and regulations of the administrator. Section 12. IMPROPER USE OF SUBJECT OF PURCHASE �BTAINED WITH EXEMPTION CERTIFICATE. If a purchaser who gives an exemption c�r� tificate makes any use of the subject of the purchase other than for a purpose exempted by thig ordinance, such nse shall be deemed a retail sale by the purchaser as of the time of first use by him, and the sales price to him shall be deemed the gross receipts from such retail sale. If the sole non-exempt use is rental while holding for sale, the purchaser may elect to include in his gross receipts the amount of the rental cha=ged rather than the sales price to him. Section 13. COMMINGLTNG E�MPTION CERTIFTCATE G4�DS. If a purchaser gives an exemption certificate with respect to the pur- chase of fungible goods and thereafter commix�gles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so conuningled has been sold. Section 14. USING, ST�RING OR CONSUMTNG TANGIBLE PERSONAL PROPERTY; ADMISSTONS; UTILTTIES. For the privilege of using, storing or consuming in the City of Saint Paul t�able personal property, tickets or admission to places of amusement and athletic events, electricity, gas,and local exchange telephone service purchased for use, storage or consumption in the City of Saint Paul, there is hereby imposed on every person in this City a use tax at the rate L , i . �� / / � 5 or places of business, and such other information as the administrator may require. The application shall be filed by the owner, if a natural person; by a memb�r or partner, if the owner be an association or partnership; by a person authorized to gign th� application, if the owner be a cor- poration. Section 5. Reserved Section 6. PERMIT. After compliance with Section� 4 and 28 of this ordinance when security is reqnired, the administrator shall issue to each applicant a separate permit for each plaee of business within the City of Saint Paul. A permit shall be valid until revoked but shall not be assigmable and shall be valid only for the person in whose name it is issued and tor the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. Section 7. REVOCATION OF PERMITS. in�henever any person fails to comply with the provisions of this ordinance, or any regulation of the administrator adopted under this ordirts�ce, the administrator, upon hearing, after giving the person 30 days' notice in writing specifying the time and place of hearing and the reason for the proposed revocation and requiring him to show cause why this permit or permits should not be revoked, may for reasonable cau�e revoke - or �uspend any one or more of the permits held by such person. The _, notice may be served personally or by mail in the manner prescribed for service of notice of a} deEiciency. The administrator shall not issue a new permit after revocation except upon application ac- companied by reasonable evidence of the intention of the �pplicant to comply with the aforementioned pronisions a�d regulations. The administrator may condition the issuanc� of a new permit to such applicant on the supplying of such security as required by S�ction 28 as is reasonably necessary to insure compliance with the afore- mentioned provisions and regulations. Section 8. SALES WITHOUT PERMITS, VIOLATIONS. A person who engages in the business of making retail sales in the City of Saint Paul without the required permit or permits and each officer of any corporation which so engages in business, shall be guilty of a misdemeanor. Section 9. PRESUMPTTON OF TAX; BURDEN OF PROOF. For the purpose of the proper administration of this ordinance, and to prevent evasion of the tax, it shall�.be pre�umed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale is not a sale at retail is upon the person who makes the sale, but he may take from the purchaser 4 at retail, as hereinabove defined, made in the City of Saint Paul. In no case shall the ta�c imposed hereby upon the seller exceed the amount of the tax which he is authorized and required by law to collect from the purchaser. Section 3. SEPARATE STATEMENT; COLLECTION FROM PURCHASERt ADVERTISING N� TAX; MINZMUM; UNIFORM TAX COLLECTION METHODS. Subdivision 1. The tax shall be stated and charged separately from the sales price or charge for service inso�ar as practicable and shall be collected by the seller from the purchaser insofar as practicable and shall be a debt from the purchaser to the seller recoverable at law in the same manner as other debts. Subd. 2. It shall be unlawful for any retailer to advertise or hold out or state to the public or any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer, or that it will not be added to the sales price or that, if added, it or any part thereof will be refunded except that in computing the tax to be collected ag the result of any transaction amounts of tax less than one half of one cent may be disregarded and amounts of tax if one-half cent or more may be considered an additional cent. If the sales price of any sale at retail is 49 eents or less, no tax shall be collected. Any person violating this provision shall be guilty of a misdemeanQr. Subd. 3. Agreements betwe�n competitive retailers or the adoption of appropriate rules or regulations by organizations or associations of retailers to provide uniform methods for adding such tax or the average equivalent thereof, and which do not involve price fixing agreements otherwise unlawful, are e�ressly authorized and shall be held not in violation of any laws of Minnesota prohibiting such agreements. The administrator may prescribe rules for such agreements. Section 4. APPLICATIONS; NiTN�ER; VENDING MACHINES; FORM. Every person desiring to engage in the busines� of making retail sales within the City of Saint Paul shall file with the administrator an application for a permit and if such person has more than one place of business, an application for each plaee of business must be filed. A vending machine operator who has more than one vending machine location shall nevertheless be considered �o have only one place of business for purposes of this section. An applicant who has no regular place of doing business and who moves from plaee to place shall be eonsidered to have only one place of business and shall attach such permit to his cart, stand, truck or other merchandising device. The administrator may require any person or class of persons obligated to file a use tax return under Section 27, Subdivision 2, to file application tor a permit. Every application for a permit shall be made upon a form prescribed by the administrator and shall set forth the name under which the ap- plicant intends to transact business, the location ot his place 3 Subd. 8. "Sales price" means the total consideration valued in money, for a retail sale whether paid in money or otherwise, exeluding therefrom any amount allowed as credit for tangible personal p=operty taken in trade for resale, without deduction for the cost of the property sold, cost of materials used, labor or service cost, inter�st, or discount allowed after the sale is consummated, the cost of transportation incurred prior to the time of �ale, any amount for which credit is given to the purchaser by the �eller, or any other expense what�oever. A deduction may be made tor charge� for services that are part of the �ale and for interest, financing or earrying charges, charges for labor or services used in installing or applying the property sold or transpor�ation charges if the transportation occurs after the retail sale of the property only if the consideration for such charges is separately stated. There shall not be included in "sale� price" cash discounts allowed and taken on sales, the amount refund�d either in cash or in credit for property returned by purchasers within three months of its purchase or the amount of any ta� (not including, however, any manufacturers' or importers excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer. Subd. 9. "Gross receipts" means the total amount received, in money or otherwise, for all sales at retail as measured by the sales price. Gross 'receipts from sales may, at the option of the taxpayer, be reported on the cash�basis as the consideration is received or on the accrual basis as sales are made. Subd. 10. "Retailer" includes every person engaged in making sales at retail as herein defined. Subd. 11. "Tangible personal property�� means corporeal personal property of any kind whatsoever, ineluding property which is to become a fixture or which is to lose its identity by incorpo�ation in or attachment to real property. 5ubd. 12. "Administrator" means the Commissioner of Finance of the City, or such other officer of the City as the Mayor may designate, or such other private organization or public agency of the State of Minnesota as the City may contract with for purposes of collection and enforcement of the tax herein imposed. Subd. 13. "Agricultural production�� as used in Section 25, Subdivision 1 (h) , includes, but is not limited to, horticulture; floriculture; raising of pets, fur bearing animals, research animals and horses. Section 2. IMPOSITION OF TAX, To provide funds for the purpose of general municipal operations, maintenance and capital improveraents o£ the City of Saint Paul, there shall be and is hereby imposed an excise tax of one per cent on gross receipts of any person from sales � , . 2 (c) The furnishing, preparing or serving for a consideration of food, meals or drinks, not in- cluding hospitals, sanatoriums, nursing homes or senior citizens homes, meals and lunches served at public and private schools, universities or colleges, or the oecasional meal thereof by a ch�ritable or church organization; (d) The granting of the privilege of admission to places of amusement or athletic events and the privilege of use of amusement devic�s; (e) The furnishing for a consideration of electricity, gas, water, or steam for u�e or con- sumption within this city, or local exchange telephone service except sach service provided by �eans of coin- operated telephones including sales by municipal cor- porations in a proprietary capacity. Subd. 4. A "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business. Property utilized by the owner only by leasing such prop�rty to others or by holding it in an effort to so lease it, and which is put to no use by the owner other than resale aEter such l�ase or effort to lease, shall be considered property purchased for resale. Sales of building materials, supplies and equipment to owners, con- tractors, subcontractors or builders for the erection of buildings or the alteration, repair or improvement of real property are "retail sales" or "sales at retail" in whatever quantity sold and whether or not for purpose of resale in the form of real property or otherwise. Subd. 5. "Storage�� includes any keeping or retention in the City of Saint Paul for any purpose except sale in the regular course of business or subsequent use solely outside the City of Saint Paul of tangibl� personal property. Subd. 6. "Use" includes the exercise of any right or power over tangible personal property, or ticket� or admissions to places of amusement or athletic events, �urchased from a retailer incident to the ownership of any interest in that property, except that it does not include the sale of that property in the regular cour�e of business. Subd. 7. "Storage" and "use" do not include the keeping, retaining or exercising of any right or power over tangible personal property or tickets or admissions to places of amusement or athletic events shipped or brought into the City of Saint Paul for the purpose of subsequently being transported outside the City and thereafter used solely outside the City of Saint Paul, except in the course of inte� conunerce, or for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property �o be transported outside the City of Saint Paul and not thereafter returned to a point within the City except in the course of interstate commerce. � � � �� 7 of ly of the sale price of sales at retail of any of the aforementioned items made to such person after the effective date of this ordinance, unless the tax imposed by this ordinance was paid on said sales price. Section 15. LIP,BILTTY FOR PAYMENT, CONTINUATION. (a) Liability for payment of the use tax is not extinguished until the tax has been paid to the City of Saint Paul. However, a receipt from a retailer maintaining a place of business in the City of Saint Paul, or from a retailer who is authorized by the administrator under such rules and regulations as he may preseribe, to collect the tax, given to the purchaser pursuant to Section 16 relieves the purchaser of further liability for the tax to which the receipt refers. (b) Reserved (c) Reserved Section 16. COLLECTION OF TAX AT TIME OF SALE. Any corporation or retailer doing business or maintaining a place of b�asiness in Saint Paul regardless of the residence o� such corporation or retailer, upon making sales of any items enumerated in Section 14 for storage, use or consumption in Saint Paul not exempted under this ordinance, shall at the time of making such sales collect the use tax from the purchaser and give to the purchaser a receipt therefor in the form of a notation on the sales slip or receipt for the sales price or in such other form as prescribed by the administrator. Section 17. TAX TO BE COLLECTED; STATUS AS DEBT. The use tax required to be collected by the re�ailer constitutes a debt owed by the retailer to the City of Saint Paul and shall be a debt from the purchaser to the retailer recoverable at law in the same manner as other debts. Section 18. ADVERTISING NO TAX; MINIMUM TAX. It shall be unlawful for any retailer to advertise or hold out or state to the publio or to any customer, directly or indirectly, that the use tax or any part thereof will be assumed or absorbed by the retailer, or that it will not be added to the sales price or that, if added, it or any part thereof will be retunded except that in computing the tax to be colleeted as the re�ult of any transaction amounts of ta�c less than one-half of one cent may be disregarded and amounts of t� of one-half cent or more may be considered an additional cent. Section 19. DISPLAY OF RULES. The rules requiring use tax to be collected by the retailer from the purchaser shall be dis- played as the administrator may by regulation or otherwise require. 8 Seetion 20. VIOLATIONS. Any person v�alating Sections 16, 18, or 19 shall be guilty of a misdemeanor. Section 21 Reserved 5ection 22. PRESUMPTION OF PURPOSE OF SALE, BURDEN OF PROOF. For the purpose of the proper administration of this ordinance and to preve�t evasion of the use tax and the duty to collect the use tax, it shall be presumed that all retail sales for delivery in the City of Saint Paal are for storage, use or other consumption in the City of Saint paul until the contrary is established. The burden of proving the contrary shall be upon the person who makes the sale, but he may take from the purchaser an exemption eertificate in accordance with Sections 9-13. Section 23. PROPERTY BROUGHT TO CITY; PRLSUMPTION; BURDEN OF PROOF. Any purchaser of tangible personal property or any items eniunerated in Section 14 which are shipped or brought to the City of Saint Paul by him after the effective date of this ordinance shall have the burden of proning that the same were not purchased from a retailer for storage, use or consumption in the City of Saint Paul. Section 24 Reserved � 5ection 25. EXEMPTIONS. Subdivision 1. The following are specifically exempted from the taxes imposed by this ordinances (a) 2''he gross reeeipts from the sale of food productg, including but not limited to cereal and eereal products, butter, cheese, milk and milk products, oleo- margarine, meat and meat products, fish and fish products, eggs and egg products, vegetables and vegetable prbducts, fruit and ituit products, spices and salt, sugar and sugar products, coffee and eoffee substitutes, tea, cocoa and cocoa products; (b) The gross reeeipts from the sale of prescribed drugs and medicine intended for use, internal or external, in the cure, mitigation, treatment or prevention of illness or disease in human beings and products consumed by humans for the preservation of health, ineluding prescription glasses, therapeutic and prosthetic devices, but not including conmetics or toilet articles notwithstanding the presence of inedicinal ingredients therein. (c) The gross receipts from the sale of and the storage, nse or other consumption in Saint Paul of tangible personal property, tickets or admissions, 9 electricity, gas, or local exc�hange telephone service, which under the Constitution or laws of 'the United States or under the Constitution of Minnesota, the City of Saint Paul is prohibited from taxing; (d) The gross receipts from the sale of tangible personal property, the ultimate destination of v,rhich is outside the City of Saint Paul and which is not thereafter returned to Saint Paul but only when the seller of �uch property either: (i) Delivers the property in question to a com�non carrier for delivery to such out- of-City destination, or; (ii) Delivers the property in question to such out-of-City destination, or; (iii) Places the property in the United States mail or parcel post directed to the purchaser at such out-of-City destination. (e) Reserved (f) The gross receipts from the sale of and starage, use or consumption of petroleum products upon which a ta�c has been imposed under the provisiori of Minne�ota Statutes 1965, Chapter 296, �rhether or not any part of said tax may be subsequently refunded. (g) The gross receipts from the sale of clothing and wearing apparel except the following: (i) all articles commonly or commercially known as jewelry, v,rhether real or imitation; pearls, precious and semi-precious stones, and imitations thereof, articles made of, or ornamented, mounted or fitted with precious metals or imitations thereof; watches; clocks; cases and movements for watches and cloeks; gold, goldplated, silver, or sterling flatware or hollow ware and silverplated hollow ware; opera glasse�; lor- gnettes; marine glasses; field glasses and binoculars. (ii) articles made of fur on the hide or pelt, and articles of which such fur is the component material or chief value, but only if such value is more than three times the value of the next most valuable component material. 10 (iii) perfume, essences, extracts, toilet waters, cosmetics, petroleum jellies, hair oils, pomades, hair dressings, hair restoratives, hair- dyes, aromatic c�chous and toilet powders. The tzix imposed by this act shall not apply to lotion, oil, p�m��er or other articles intended to be used or applied only in the case of babies. (in) trunks, �alises, traveling bags, suit- cases, satchels, overnight bags, hat boxes for use by travelers, beach bags, bathing suit bags, brief cases made of leather or imitation leather, salesmen' s sample and display cases, purses, handbags, pocketbooks, wallets, billfolds, card, pass and key cases and toilet cases. (h) The gross receipts from the sale of and the storage. use, or consumption of all materials, including chemicals, fuels, petroleum products, lubricants, packaging materials, feeds, seeds, fertilizers, electricity, gas and steam, used or 'consumed in agricultural or industrial production of per�onal property intended to be sold ultimately at retail whether or not the item so used becomes an ingredient or constituent part of the property produced. Such production shall include, but is not limited to, production of any tangible personal property, manufacturing processing (other than by restaurants and consumers) of agricultural products whether vegetable or animal, commercial fishing, refining, sme�ing, reducing, brewing, distilling, printing, mining, quarrying, lumbering, generating electricity and road building. Such production shall not include painting, cleaning, repairing or similar processing of property except as part of the original manufacturing process. Machinery, equipment, implements, tools, accessories, appliance�, contrivances, fur- niture and fixtures used in such production and fuel, electrieity, gas or steam used for space heating or lighting, are not included within this ex�mption; (i) The gross receipt$ from the sale of and storage, use or other consumption in the City of Saint Paul of tangible personal property which is used or consu,med in or becomes an ingredient or component part of any publication regularly issued at average intervals not exceeding three months, and any such publication. For purposes of this subsection, "publication" as used herein shall include, without limiting the foregoing, a legal newspaper as defined by Minnesota Statutes 1965, 5ection 331.02, and any supplements or enclosures with or part of said newspaper; and the gross receipts of any advertising contained therein or therewith shall be exempt. For this purpose ad- vertising in any such publication shall be deemed to be a service and not tangible personal property, and persons or their agents who publish or sell �uch newspapers shall b� deemed to be engaging in a service with respect to gross receipts realized from such newsgathering or publishing ac- tivities by them, including the sale of advertising. Machinery, equipment, implements, tools, acce�sori�s, appliances, 11 contrivances, furniture and fixtures used in such publi- cation, and fuel, electricity, gas or steam used for �pace heating or lighting, are not included within this exemption. (j) The gross receipts from all sales of tangible personal property to, and all storage, use or consumption of such property by, the United States and its agencies and instrumentalities or the State of Minnesota and its agencies, instrumentalities and political subdivisions; (k) The gross receipts from the isolated or oc- casional sale of tangible per�onal property in the City of 5aint Paul no� made in the normal course of business of selling that kind of property, and the storage, use, or consumption of property acquired as a result of such a sale; (1) The gross receipts from sales of tangible personal property to, and the storage, use or other consumption of such property by persons taxed on the gross earnings basis in lieu of ad valorem taxes under � the provisions of Minnesota Statutes 1965, Chapters - 294 and 295, and by persons taxed €or ad valorem tax purpos�g under �he provisions of Minnesota Statutes 1965, Chapter 298; provided, however, that the exclusion granted to persons taxed under the provisions of Chapter 298, shall not apply to machinery, equipment, implements, tools, accessories, appliances, contrivances, furniture, supplies, fixtures and other tangible items purchased for the purposes of administration, including, but not limited to, management, accounting, advertising, industrial and public relations functions; (m) The gross receipts from sales of tangible per- sonal property to, and the storage, use, or other eonsumption of such property by persons taxed under the p�ovisions of Minnesota Statutes 1965, Sections 270.071 to 270.-079, in- clusive; (n) The gross receipts from the sal� of tangibl� personal property to, and• the storage, use or other con- sumption of such property by any corporation, so�iety, association, foundation, or institution organized and operated exclusively for charitable, religious or ed- ucational purposesf (o) The gross receipts from the sale of caskets and burial vaults. (p) The gross receipts from the sale of cigarettes. . ��G �j/ r� � � � 12 (q) The gross receipts derived from the furnishing for a consideration of lodging, of any hotel, rooming house, tourist court, motel or trailer camp, and of �he granting of any similar license to use real property within the City of Saint Paul other than the renting or leasing thereof for a continuous period of 30 days or more. (r) The gross receipts from sales of materials made pursuant to and in fulfillment of a construction contract whether made to the principal eontracting party, the prime contractor, or a subcontractor of such prime contractor, when all of the following conditions are met: (i) The sale of such material is made prior to January l, 1971. (ii) The sale is made in the cotxrse of and pursuant to a suitably evidenced fixed price or lump sum construction contract whieh: (a) Unconditionally vests the right and obligation of the parties hereto, and (b) Makes no provision for the allocation of future taxes, and (c) Was entered into and enforceable prior to January 1, 1971. Subd. 2. This section sha11 not be construed to exempt the gross receipts from sales of tangible personal psoperty pur- chased from the United States or any of its agencie� or instrum�n- talities or the State of Minnesota, it agencies, instrumentalities or political subdivision by ultimate consum�rs, and such purchases are hereby declared to be subject to tax, except as they may be otherwise exempted. Subd. 3. All articles of tangible personal property brought into the City of Saint Paul by a person who was a non-resident of this City immediately prior to bringing such property into this City for his use, storage or consumption are hereby exempted from the tax imposed by Section 14. Subd. 4, Reserved 13 Section 26. TIME FOR PAYMENT TO ADMINISTRATOR; OFFSET AGAINST 02HER TAXES. Subdivision l. The taxes imposed by this ordinance shall be du� and payable to the administrator monthly on or before the 25th day of the month nex� succeeding the month in which the taxable event occurred or succeeding such other reporting period as the administrator may prescribe. Subd. 2. The taxpayer may offset against the taxes payable with respect to any reporting period the amount of taxes imposed by this ordinance previously paid as a result of any transaction, the consideratior� for which became a debt owed to the taxpayer which became uncollectible during such reporting period, but only in proportion to the portion of such debt which became uncollectible. . . , ��1 Page 14. Section 27 . RETURNS. Subdivision 1. On or before the 25th day of each month • in which taxes imposed by this ordinance are payable , a return for the preceding reporting period shall be filed with the administra- tor in such form as the administrator may prescribe , verified by a written declaration that it is made under the criminal penalties for wilfully making a false return, and in addition shall contain a confession of judgment for the amount of the tax shown due thereon to the extent not timely paid . Any person making sales at retail at two or more places of business may file a consolidated return subject to such regulations as the administrator may prescribe . Subd. 2. For purposes of the excise tax, a return shall be filed by every retailer. For the purposes of the use tax a return shall be filed by every retailer required to collect such tax and � by every person purchasing any items , the storage , use or other consumption of which is subject to the use tax, who had not paid the use tax to a retailer required to collect the tax. Al1 returns shall be signed by the person filing the return or by his agent duly authorized in writing. Subd. 3. Every person liable for any tax imposed by this ordinance , or for the collection thereof, shall keep such records , render such statements, make such returns, an.d comply with such regulations , as the administrator may from time to time prescribe . Any such return or statement shall include therein the information required by such regulation$° and by the forms prescribed by the administrator. For the purpose of determining compliance with the provisions of this subdivision, the administrator shall have power to examine , or cause to be examined, any books, papers, records, or memoranda relevant to making such determination, whether such books , papers , records , or memoranda are the property of or in the possession of such person or any other person or corporation. The administrator shall further have power to require the attendance of any persons having knowledge or inform ation in the premises, to con►'pel the production of books , papers, records , or memoranda by persons so required to attend , to take testimony on matters material to .such determination, and to administer oaths or affirmations. Section 28 . SECURITY. Whenever he deems it necessary to insure compliance with this ordinance the administrator may require a retailer subject thereto to deposit with him security in such form and in such amount as he may determine but not more than twice the estimated average liability for the period for which the returns are required to be filed, or �2, 500, whichever amount is the lesser. The amount of security may be increased or decreased by the administrator, subject to the limitations herein provided. The �dministrator may sell property deposited as security at public auction if necessary in or- der to recover any tax or any amount required to be collected, in- cluding interest and penalties , if any. Notice of the sale must be served upon the person who deposited the security personally, or by mail in the manner hereinafter prescribed for the service of a notice of a deficiency. After any sale any surplus above the amount due not required as security under this ordinance shall be returned to the person who deposited the security. . � Page 15 . //�` r / i�/�01(� Section 29. RULES AND REGULATIONS. . The administrator shall promulgate all needful rules ar�d regulations for the administration and enforcement of this ordi- nance not inconsistent with its provisions and such regulations shall have the force and effect of law. • The administrator may by reference adopt such rules and regulations of the Department of Taxation of the State of Minnesota pertaining to the sales and use tax of the State as in his judgment are applicable and may be used in the administration of this ordi- nance . Such rules, regulations , amendments and changes shall be filed with the City Clerk and be open to public inspeetion. Section 30. EXTENSIONS . The administrator may extend the time for filing returns and remittance of tax, deficiencies and penalties for not more than 60 days . He may require a tentative return at the time fixed for filing the regularly required return and payment of a tax therewith on the basis of such tentative return. Where an extension of time for payment has been granted under this section, interest shall be payable at the rate provided in Section 39 from the date when such payment should have been made, if no extension had been granted, until such tax is paid. Section 31 . EXAMINATION OF RETURN, ADJUSTMENT, NOTICES, AND DEMANDS. Subdivision 1. The administrator shall , as soon as practicable after a return is filed, examine the same and make any investigation or examination of the records and accounts of the person making the return that he deems necessary for determining its correctness . The tax computed on the basis of such examination shall be the tax to be paid . If the tax found to be due exceeds the amount of the tax reported as due on the taxpayer' s return, such excess shall be paid to the administrat�� within 30 days after notice of the amount and demand �o 'r 2ts payment shall have been mailed to the person making the return. If the amount of the tax found due by the administrator shall be less than that reported as due on the return, the excess sh all be refunded to the person making the return in the manner provided by Section 35 (except that no demand therefor shall be necessary) , if he has already paid the whole of such tax, or credited against any unpaid ta�� ,ar.,;provided, that no refundment , shall be made except as provided in `Section 35 after the expira- _ tion o�f three years after the filing of the return. Subd. 2. The notices and dem ands provided for by 5ections 31 and 33 shall contain a brief statement of the computation of the tax and shall be sent by mail to the person making the return at the address given in his return, if any, or to his last known address , or a brief written statement of the computation of the tax may be personally served upon the taxpayer. Demand for immediate payment of the taxes contained in the written statement shall be made by the person making personal service . . _ . , , Page 16. Section 32. FAILURE TO FILE RETURN. If any person required by this ordinance to file any return shall fail to do so within the time prescribed, or shall make , wil- fully or otherwise, an incorrect, false, or fraudulent return, he shall , upon written nc�tice and demand, immediately file such return, or corrected return, and at the same time pay' any tax due on the basis thereof. If such person shall fail to file such return or corrected return, the administrator shall make for him a return, or corrected return, from his own knowledge and �rom such information as he can obtain through testimony, or otherwise, and assess a tax on the basis thereof, which tax (less any payments theretofore made on account of the tax for the taxable period covered by such return) shall be immediately paid upon written notice and demand. Any such return or assessment made by the administrator shall be prima facie correct and valid , and such person shall have the burden of establishing its incorrectness or invalidity in any action or; p�oceeding in respect thereto. Section 33. FAILUR.E TO PAY TAX, ACTIONS; PROTECTION AGAINST EVAaION. Subdivision 1. If any portion of a tax imposed by this ordi- nance, including penalties thereon, is not paid within 30 days after it is required to be paid , the administrator shall bring against the person liable for payment of such tax an action at law, in the name of the City of Saint Paul , for the recovery of the tax and inter- est and penalties due in respect tYiereof under this ordinance . Only the homestead and household goods of t�fie judgment debtor shall be exempt from seizure and sale upon execution issued in such an action. Subd. 2. If the administrator has reason to believe that the person required to file the return is about to remove himself or his property from the City of Saint Paul with the purpose of evading the tax and penalties imposed by this ordinance , or that the collection of such tax will be jeopardized by delays incident to other methods of collection, he may immediately declare such person' s reporting period at an end and assess a tax on the basis of his own knowledge or information available to him, demand its immediate payment , and, if payment is not immediately made , col- lect the tax by any method prescribed in subdivision 1 �ti��eof. � It shall not be a defense to any assessment made under this sect�on that the tax period has not terminated, or that the time otherwise allowed by law for filing a return has not expired, or that the notices otherwise required by law for making an assessment have not been given, or that the time otherwise allowed by law for taking or , prosecuting an appeal or for paying the tax has not expired. Subd. 3. In addition to all other methods authorized for the collection of the tax, it may be collected in an ordinary action at law or in equity by the City of Saint Paul against the person required to file a return. Subd. 4. No suit shall lie to enjoin the assessment or collection of any taxes imposed by this ordinance , or the interest and penalties imposed hereby. Page 1'7 . Subd. 5. The tax, as assessed by the administrator, with any penalties included therein, shall be p re sumed to be valid and correctly determined and assessed, and the burden shall be upon the person required to file the return to establish the in- correctness or invalidity of the assessment . Subd. 6. RESERVED. Section 34. LIM�TATIONS . , Subdivision 1 . The amount of taxes assessable with respect to any taxable period shall be assessed within three years after the return for such period is filed. Such taxes shall be deemed to have been assessed within the meaning of this ordinance whenever the administrator shall have prepared a notice of tax assessment and mailed the same to the pos-t office address given in the return. The record of such mailing shall be presumptive evidence of the giv- ing of such notice, and such records shall be preserved by the administrator. Subd. 2. If the person required to file the return omits from the return a dollar amount properly includible therein which is in excess of 25 percent of the dollar amount reported in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun at any time within five years after the return was filed. Subd. 3. For the purposes of this Section and . of Section 35, a return filed before the last day prescribed by law for filing thereof shall be considered as filed on such last day. Subd. 4. In the case of a false or fraudulent return with intent to evade tax or of failure with the same intent to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun at any time . Subd. 5. Where the assessment of any tax is hereafter made within the period of limitation properly applicable thereto , such tax may be collected b�r a proceeding in court, but only if begun: (a) Not later than nine months after the expiration of the period for the assessment of the tax; (b) Not later than nine months after final disposition of any appeal from the order of assessment . Section 35. REFUNDS. Subdivision 1 . A person who has paid , voluntarily or other- wise , or from whom there has been collected (other than by the methods provided for in subdivisions 1 and 5 of Section 33) an amount of tax for any period in �xcess of the smount legally due for that period may file with the administrator a claim for a refund of such �xcess . No such claim shall be entertained unless filed within two years after such tax was paid or collected, or within three years from the filing of the return, whichever period is the longer. The ad- ministrator shall examine the claim and make and file written findings thereon denying or allowing the claim in whole or in part and shall mail a notice thereof by registered mail to such person at the ad- dress stated upon the return. Any allowance shall include interest on the excess determined at a rate of four percent per annum from the date such excess was paid or collected until the date it is Page 18 . �� refunded or credited. If such claim is allowed in whole or in part, the administrator shall credit the amount of the allowance against any taxes under this ordinance due from the claimant and for the balance of said allowance, if any, the administrator shall issue his certificate for the refundment of the excess paid , and the adminis- trator shall cause such refund to be paid out of the proceeds of the taxes imposed by this ordinance. Notwithstanding anything to the contrary in the Charter of the City of Saint Paul or any ordinance thereof or any statute thereof, so much of the proceeds of the tax imposed by this ordinance as may be necessary is hereby appropriated for that purpose . Subd. 2. If the claim is denied in whole or in �art, the claimant may commence an action at law against the administrator to recover the amount claimed. Such action may be commenced after the expiration of six months after the claim is filed if the administra- tor has not then taken final action thereon, and shall be commenced within 18 months after mailing of the notice of the order denying the claim. Subd. 3. RESERVED. Section 36. LIABILITY AGREEMENTS. Subdivision 1 . The administrator, or his duly authorized representative, is authorized to enter into a signed agreement in writing with any person relating to the liability of such person, or of the person or estate for whom he acts , for any tax due under this ordinance for any taxabl-e pe�ivd ending prior to the date of the agreement. Subd. 2. If such agreement is approved by the administra- tor within such time as may be stated in the agreement , such agree- ment shall be final and conclusive ; and except upon a showing of fraud or malfeasance , or misrepresentation of a material fact , the matter agreed upon shall not be reopened nor the agreement modified. In any suit, action, or proceeding, such agreement, or any determina- tion, assessment , collection, payment , abatement, refund, or credit made in accordance therewith, the agreement shall be conclusive and shall not be annulled, modified, set aside or disregarded. Section 37 . ADMINISTRATION OF LAW. The administrator shall administer and enforee the assessment and collection of the taxes imposed by this ordinance . He shall cause to be prepared blank forms for the returns required by this ordinance and shall distribute the same th roughout the City of Saint Paul and furnish them on application, but failure to receive or secure them shall not relieve any person from any obligation required of him under this ordinance. Section 38. RESERVED. Section 39. PENALTIES. Subdivision 1 . If any tax imposed by this ordinance, or any portion thereof, is not paid within the time herein specified for Page 19 . the payment, or an extension thereof, or within 30 days after final determination of an appeal to the Board of Review relating thereto , there shall be added thereto a specific penalty equal to ten percent of the amount remaining unpaid. In case of any failure to make and file a return within the time prescribed by this ordinance or an extension thereof, unless it is shown that such failure is not due to wilful neglect, there shall be added to the tax in lieu of the ten percent specific penalty provided in subdivision 1 ten percentif the failure is for not more than 30 days with an additional five percent for each additional 30 days or fraction thereof during which such failure continues , not exceeding 25 percent in the aggregate . If the penalty as com- puted does not exceed �10, a minimum penalty of �10 shall be assessed. The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the negligence , in which case the amount so added shall be collected in the same manner as the tax. Subd. 3. If any person wilfully faiTs to file any return or make any payment required by this ordinance , or wilfully files a false or fraudulent return, or wilfully attempts in any manner to evade or defeat any s�uch tax or payment thereof, there shall also be imposed on him as a ;penalty an amount equal to 50 percent of any tax (less any .amounts paid by him on the basis of such false or fraudulent return) found `due from him for the period to which auch return related. The penalty� imposed by this subdivision shall be collected as part of the tax,, and shalL, be in addition to any other penalties , civil and criminal'; provided' by this section. Subd. 4. In addition to the penalties hereinbefore prescribed, any person who wilfully fails to make a return, or wilfully makes a false return or wilfully fails to pay over taxes collected for or on behalf of the City of Saint Paul , with intent to evade any tax imposed by this ordi�ance , shall be guilty of a misdemeanor, punish- able by a fine of up to �300 and imprisonment in the Ramsey County Workhouse for 90 days . The term "person" as used in this subdivi- sion includes any officer or employee of a corporation or a member or employee of a partnership wlio as such officer, member or employee is under a duty to perform the act in respect to which the violation occurs . _ Subd. 5 . All payments received shall be credited first to penalties , next to interest , and then to the tax due . Subd. 6. The administrator shall have power to abate penal- ties when in his opinion their enforcement would be unjust and in- equitable . The exercise of this power shall be subject to the approval of the Corporation Counsel if the abatement exceeds �100. Subd. 7. Interest. The amount of tax not timely paid, together with any penalty provided by this section, shall bear interest at the rate of eight percent per annum f rom the time such tax should have been paid until paid. .Any inter�s°� and penalty shall be added to the tax and be collected as a part thereof. Section 40. PERSONAL DEBT; LIEN. Subdivision 1 . The tax imposed by this ordinance, and inter- r., est and penalties imposed with respect thereto, shall become a personal . r � �.�� >� Page 20. debt of the person required to file a return from the time the lia- bility therefor arises , irrespective of when the time for payment of such liability occurs . The debt shall , in the case of the execu- tor or administrator of the estate of a decedent and in the case of any fiduciary, be that of such person in his official or fiduciary capacity only unless he shall have voluntarily distributed the as- sets held in such capacity without reserving sufficient assets to pay such tax, interest, and penalties , in which event he shall be personally liable for any deficiency. Subd. 2. The t��x imposed by this ord�nance, and interest and penalties imposed with respect thereto , shall become a lien upon all of the real property within the City of Saint Paul of the person required to file a return within this City, except his homestead, from and after the filing by the administrator of a notice of such lien in the office of the Register of Deeds for Ramsey County. Section 41. INVESTIGATORY POWERS. For the purpose of determining the correctness of any return or of determining whether or not any person shoulcl have made a re- turn or paid taxes hereunder, the administrator shall have power to examine , or cause to be examined, any books , papers, records, or memoranda which may be relevant to making such determinations , whether such books , papers, records , or memo�randa are the property of or in the possession of such person or any other person. He shall have power to require the attendanee of any person having knowledge or information which may be relevant, to compel the production of � books , papers, records, or memoranda by persons so required to attend, to take testimony on matters material to such determination, and to administer oaths or affirmations . • Section 42 . EXAMINERS; APPOINTMENT ; POWERS. Subdivision 1. For the purpose of making such examinations and determinations , the a,dministrator may appoint such examiners as may be deemed necessary. Subd. 2. Such examiners shall have the rights and powers conferred upon the administrator by Section 41 of this ordinance. The clerk of the Municipal Court of the City of Saint Paul upon request of the administrator or any such examiner shall issue a subpoena for the attendance of any witnesses or the production of any� books, pape�s, records, or memoranda before such person. Dis- obedience of subpoenas issued under this ordinance shall be punished by the Municipal Court of the City of Saint Paul as for a contempt of said Municipal Court. Section 43. CONFIDENTIAL NATURE OF INFORMATION. It shall be unlawful for the achninistrator or any other public official or employee to divulge or otherwise make known in any manner any particulars disclosed in any report or return required by this ordinance, or any information concerning the affairs of the person making the return acquired from his records, officers , or employees while examining or auditing under the authority of this ordinance , except in connection with a proceeding involving taxes due under this ordinance from the taxpayer making such report or return or where a question arises as to the proper tax applicable , that is , sales or use tax. In the latter instance, the administrator may � � � � v _ Page 21 . � I furnish information to a buyer and a seller with respect to the speci- i� fic transaction in question. Any person violating the provisions of this section shall be guilty of a misdemeanor. Section 44. RESERVED. Section 45. ALLOCATION AND DISTRIBUTION OF REVENUES PRODUCED �' BY TAX. � All proceeds realized from the taxes imposed by this ordinance shall be paid into the General Fund. After the payment of all expenses of collection and enforcement of the taxes authorized under this ordi- nance , the remainder of the taxes levied and collected under this ordinance shall be allocated and distributed in accordance with the annual budget submitted by the Mayor and approved by the City Council . i I Secti on 46 . SEVERABILITY OF PROVI SI ONS. If any sentence, clause, section or part of this ordinance , � or any tax against any individual , or any of the several groups speci- fied herein, is found to be unconstitutional , illegal or invalid , such unconstitutionality, illegality or invalidity shall affect only I such clause , sentence , section or part of this ordinance, and shall � not affect or impair any of the remaining provisions , sentences, clauses, sections or other parts of this ordinance. It is hereby declared to be the intention of the City Council that this ordinance would have been adopted had such unconstitutional , illegal or in- valid sentence , clause , section or part thereof not been included herein. Section 47 . BOARD OF REVIEW. Subdivision 1 . There is hereby created and established a Board of Review. The Board shal l cons is t of five (5) members , one of whom shall be a councilman selected by the City Council ; the second member shall be an Assistant Corporation Counsel selected by the Corporation Counsel ; and the third member shall be chosen by the Mayor from a department of City go vernment ; together with two citizens of the City of Saint Paul appointed by the Mayor and approved by the Council . Subd. 2. RESERVED. Subd. 3. Any person dissatisfied with any ruling or decision of the administrator, which is made under the authority conferred by this ordinance , may appeal therefrom to the Board of Review within three (3) months from the announcement of such ruling or decision by the administrator; and the Board of Review shall , on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within three (3) months from the announcement of such ruling or decision. Subd. 4. The Board of Review sh all annually select its chairman from its membership and the Assistant Corporation Counsel shall serve as secretary thereof. A majority of the members of the Board of Review shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its trans- actions. All hearings by the Board may be conducted privately, � Oslslaslto Cit7 Cterk �- � � T � - � ORDINANCE _ COUNCIL FILE NO �D PRESENTED BY ORDINANCE NO �,� Page 22. and the provisions of Section 43 hereof, with reference to the con- fidential eharacter of information required to be diselosed by the ordinance, shall apply to such matters as may be heard before the Board of Review on appeal . Section 48 . HOMESTEAD REFUND. Out of the proceeds of the tax collected pursuant to this chapter, the administrator is hereby authorized and directed to pay annually, upon application made therefor, to the owner of any homestead in the City who becomes 65 years of age or older after December 31, 1970, and whose gross income from all sources is �5,000 or less during the calendar year, beginning in 19'71, the sum of �75 . Only one such payment shall be made per homestead per year, and no payment shall be made until proof of payment of all taxes due and owing on such homestead is filed with the administrator. Section 49. EFFECTIVE DATE OF ORDIN.ANCE. If this ordinance shall be approved by a majority of the electors voting thereon, it shall become effective on January 1, 19'71, and shall thereafter be in full force and effect until amended or repealed. OCT i b 1970 Yeas / Councilmen Nays Pasaed by the ouncii �� Bu�tler - Carlson � � ' Levine ►� n Favor J-Meredith gainst ✓ Sprafka � Tedesco�✓ r. President (McC y) , p�T 16 1974 � Appro At t: l~ C' erk Mayo �� . Form a��roved Corpor�,tfon Counsel By PUBLISHED 0CT 24197Q Orl�nal to Cit�Clerk l ��d'-'�� : �� . ORDINANCE � COUNCIL FILE NO �� PRESENTED BY ORDINANCE NO An ordinanc� am�nding the S�int pa�l �egis- latine Code by addir�g C�apt�r 99C impcsiag a 1gG salea and u:e taac a�d providin� �or the assess�ent au3d emll�ction the�reof. T COU�CTL OF � CIT1� �F SAT�T PAUL D�$S QRl�AIDTr ection l. That the Sa�int Paul Legi:lative �ode be and the sa�� i hereby am�nded by adding a� chapte,r to b� de�ign�ted as Chapt�r 9� �� followsa 99C.� D�finition�. Words, t�s-�s and phr�ses when �s�d in thi�a ehapte shall ha�ne the mea�ings ascribed to th�m in Minnesota 3tmtutea, 3�c ion 297A.�1, except that "Co�mi�sion�r" shall mwa�n the Commis�aion of Fina�ee �f the Citp of Ssiat Panl. "CityN m�ana the City �aint Paul. �9C.02. Ta�x o�ed. Ther� ia her�by imposed a�n excise t�x of or�e per eent of e gro�s receipts of any person from sa�les a�t retail as defined in inaesotm Stat�ate�, 3�ctian 297A.01, mad� in th� City of Sa3.nt P�ctl aft�r 13��e�ber 31, 197�. Th� tax 3�apoaed hereby shall be in addi ion to and on tl�� saime gooda �nd ffier�iaes a: the t�x imposed by Mi esot� Stat�tes, Se�tion 297A.02, a�nd �xempting those specified n 9ectio� 297A.25. 99C.03. S@ arate Stat ent Coll�ction from Pu=chmser= ]�idvertisin �o Tax= Minimu'at iform Tauc Collection Methods. Subdivisian l. The tax shall e sta�t�d a►nd charged separately from the sal�s price or eharqe or aerviee insof�r as practioabl� and sh�ll be collected by the se er from th� pt�reha�er �nd �hall be a debt �rom the purchmser to seller recoverable at l�w in the same manner as oth�r debt�. Subd. 2. It shall be unlawful r any retsiler to �dvertise or hold out or state to the public cr y �ustomer, directly or indi=�ctly, that tlze t� or an� part th reof will be assumed or absorb�d by the reta�iler, or that it wil not be addad to the sal�s price or that, if added, it ar any part t �reof will be r�fufld�d exeept that in computing the tax to be eol ected ma the result of any trans�ctiott amount� of t�x less tha�n on half ot one cent may be diaregmrded and amonnts of tax if one hal cent or more may be �cnsider�d a� additional een�. Tf the sal s price of sny smle at retail is 50 cents or les�s, no tax sh�ll be �oll�eted. l�ny p�rson violatinq this provi:ion shal.l be g�ilty of a m' �demeanor. Yeas Councilmen Nays Passed by the Cou ii Butler Carlson � Levine n Favar Meredith Sprafka gainst Tedeaco Mr. President (McCarty) ,a-'' _ Attest: Approved: City Clerk Mayor �� , Form appxoved Corpor�tion Counsel By _ P� ' ` �� 2 Subd. 3. Rgreementa b�tween eompetitive retailers or the adoption of appropriate rules or req�lations by orqsaiz�tioms or as�ocimtionu of r�tmilers to provide uniform �thods for . additte�;,,snch tax or the averaqe eq�iva�ler�t thereof, a�nd which do act ` �volve price fixinq agreem��ts otherwise unlaWful, are �xpressl a�thoriz�d and shall be h�ald nct in violation of any law� of M esptm prohibiting such aqre��nts. The. Com�nisaioner �aay prescr e rtsles for such agreementa. 99C.04. �►_pplicmtions s Membe�r s v�adinc� Machines� Foz�►. Every persoA siring to engaqe in the bnsia�ss of makiaq retail sales within th City :hall file with tl�e Com�nissioner sn a�ppli- cation for a pe it a►nd if such person has more than ona place of busi�ess, an appl cation Eor each plaee of busin�s� �uat be filed. 1► ver�ding nachiA� rator who has �aor� than onm vea�iag ma�chiAe loeatioa shall �ev� theleas b� consid�red to have only one place of busiAeea fo= pur �a of this aection. An applica�nt who has no r�q�lar place of doin business and who mov�s fro�a plaoe to place sha11 bm coASidered to ave only oae place of basiness and sha�ll attach sucM p.r�ait tc hi cart, �tand, truc�c or other merchandisiag device, Every applicatio for a p�nait �hsll b�e mad� upor► a forai pre�serib�al by tbe Co�i�esi n�r and �hall set fort2� tl�e name �nder wbich the appl3�cant 3nteA8: to trans�ct business, the location vf his plaee or p�.acea. Qf bu:in ss, and s�ch other iatormation as the Co�is�icner may require. Th a�pplication shall be filed by th� own�r, if a naturml peraon� by member or partae�r, if t�e ownor 'b. sn aesociation or partnershipt a peraon authori��d tc sign th� appiication, if th� o�ner be a co�poration. �t� person sball be iss�ed a citp permit who has aot b`�en issued and h�s in egfeet a� state per�it ss provided in Miaaeso�a statutes Z97l�.04.and revo- cation or ter�ina�tion of the state p�rmit shall autrnamtically revoke aAd tQrminate the City per�ait•�\ 99�.05. �►pl ication Fee. l�t the ime of �aki�g every appla.- eation the applicant slaall pay to tMe C issioner a fee o€ $i for ma►ch permit ipplied for. 99C.�6. P�. After compli�►ncm wi S�etiona 99C.04 a�d 99C.05, tl�e Co�wisaioA�r shall isaae to each applic t a sepa�rate permit for oach placs of bnsineas withixs tl�e� City. �i it: shall b� wali,� until reeoked but shall n�t--be aasie�na�ble aAd sl�all valid only fvr the persoA in whcae name , it is isaned and � r tl�e ansaction of busineas at tlle place desigaated t�er�in. It shall at a times b• conapicuously displayed at the place for which issned. 99C.07. �si Storin or Consut�in Tan ible Personal Pro ert = l,dmisaions, Utilitiss. For �i:he privileqe of aainq, atoring or � ,....., .�...,_.. conawsinq in the City tangible p�rso�al propertp, t kets or ad- miaaions to pla►ess of smnsemer►t and athletic events, electricity. q�ts, and local exehange t�lephona aervic� purchased f r u�e, atoraqe or ecnamaptie� in the City, there is ��reby imposed cn every persan in th� City a use tax at t�t� rate of one per cent of tha� s l�s price at retafl o� sny of th� aforea�ntioned itw�ns madm to at�eh raon after 1'�caaber 31, 1970, �leas the tauc imposed by Section 99C. 2 was paid on the sales p=iee. Otl�nsl to Cit�Clerk � ' ORDINANCE � � �5��.1 COUNCIL FILE NO PRESENTED BY ORDINANCE NO- Page 3. 9C.08. Tax Due and Payable . The tax imposed by this chapte shall be due and payable monthly on or before the 25th da of the month next succeed�.ng the month in which the taxab e event occurred. 99C.09. Returns . The Commissioner shall devise and furnish to al those to whom a permit has been issued as provided in Se tion 99C. 04 suitable retu rns on whieh to report and acco t for all taxes collected pursuant to this chap ter. Th City Council by resolution shall adopt sueh rules and reg lations as it finds necessary to carry out the provisions this chapter and may �nter into agree- ments with other gov nmental agencies under the joint powers act to effect collecti n of the tax. 99C. 10. Homestead efund. Out of the proceeds of the tax collected pursuant to this chapter� the Commissioner is hereby authorized and d ected to pay annually, upon application made therefor, the owner of any homestead in the City who becomes 65 ye rs of age or older after December 31, 19'71, beginning o his birthday in 1972, the sum of �75. Only one such pa nt shall be made per home- stead per year, and no payment all be made until proof of payment of all taxes due and o ing on such homestead is filed with the Commissioner. 99C. 11. Penaltv. Any person ' olating any provision of this chapter or any regulation or ule duly adopted by the City Council pursuant to this cha ter shall be guilty of a misdemeanor, and he may be punish d by a fine not to exceed �300 or by imprisonment not to e ceed 90 days, or both. Section 2. The various provisions of this ordinance shall be severable, and if any part or pro ' sion shall be held to be invalid, it shall not be held to 'nvalidate any other part or provision thereof. Section 3. This ordinance shall take eff ct and be in force thirty (30) days after its passage, ap roval , and publication. � Yeas Councilmen Nays Passed by the Council Butler Caxlson Tn Favor Levine Meredith Sprafka A gainat Tedesco Mr. President (McCarty) Approved• Attest: � City Clerk Mayor �� Form approved Corpor�,�ion Counsel By � y �..- ��ii_�� • ' ,�. t � � ORDINANCE ��✓� �� couNC�� No PRESENTED BY' ORDINANCE NO � � ; ' �n t�a�l�wea� #��e� ,a 1�L 8a�a aa�d �a i'a�c #a t� Cit� o� f�a#,at �ntol a�d pet�o�►i�d3aK #� a�s��w��t. �ll�c�3� aad a�ii�is#sar�iw�a �. � t�0�� tl!' � C3't i �QR !� !�W'. b0ii O�t � por�3,o� 1. D�►�l�0�. �di.ri�#�od 1. � fs11�3a� �;� t�ss a�!! �'�;t�ur �►� �wd �a t�3af oz+�inat�at sh�ll ha�� t�M � a�c'f�d t�o 1:'�rt iu �iiM �ei�o�a a�r� M�n tiw ao��pct alMratl�' i�diaat� a di!l4�s�at� �isl. i i�ii�R+► �w �i�=��~ �i� � �ririi� �+� �+i�s�• df�Crcrl�lz'. l�a►4r jP+�=�+�F� ��t '�M1�ss♦ i�s�l�roa, aoo��►tf►�� e:l�� la�saatl �aisat�a�,r a�iQipai va� psi�#� o�spat�at�i�+�a ti�t osa�a��d �t p�+ofil� e�T �t. �tatt�t,, tsYt�, b� ts'�u1�, stije�i�r�rs, tcrar� s�Ni�rs�, sa� patiliti�tl �oba�.ii��s si �tL�r�ots�. p,� 'M� Q►� �0�► Oi @O��i�i,IMI i!lt.� it i �.� aial � p1t��. � Y�tll ii �! t►3a�Ol+as n�t. �i �tMd 3s1 �t p�'a�Mia� s�a'��0�a �a t�ss ��Mq�" laol�� 7�tL i,s �wot Y3aitad !o, Ais+�t'�oac� a�rd l� v� aaa�ara�s t� arl�s� 0i" pas��ip� t�lro. �i1�i+�s 3�,11� +pt joi�atlr tr11tl► O� �1M �s oo�tti+�la ��►3aste�� s�o�ibiltt� a! l31it� �sas aaird �ti� � o�_ �tirr a�s� o tas i�oM�[ � �iis osdi�aeas. f�d. 3. � •�ala" aod i "�* �,�o�,�rs� bNtt is aot� l�sit.�d 1r+o. ar�h e�e! �r iollRrr3a= �caws�atlia�s: t�i � �t�slsr +�! tit�t o�c pc►s�errs�l� �ac �th. ' �: ta�i� p�s��a�l �t�r, �rtlr�c a'b�i�tlms� �c j ��i�iR � � � � L�� l�ar�i� � a i� '� Q�! � �s O� � ta��l� pi=i0�a1 A��l�,T� fQ= i � aoasi+a�r�at�oa 3a� s�r� os lorr � or �a�c"�r� �'b� �t p�+a�a��tea, lid�ar�t.iOa� p�i�ti� +�c ps+o�e�f� o! ta�g3b1� P�r�l p�o�s`t�. �o�c a oos- slw8�rrst#�aa for +�oott�acs �o la�ssfairh �itL�r �t.Z� ; � ia�dit�tl� t� �et�ac3�i� ss�d ie tl� �t•f�+v�t, labrf�at3rv�t. !�cl�etia� o� �oa�i�� ; Yeas ; Councilmen Nayg Psaeed by the Coun�� ; Butler ��0� Tn Favor Levine ; ll�eredlth Aro i„■t sp� Ted�eo b�r. President (ASc!Carty) Apprnved: Att�t: � City Clerk Mayor �►� ;'', . Form s�►prnved Corporqwtion Couneel By • " � . � _F�.Y ...... . '...• ~ . � . .. ... .... �t ..... 2 (c) The furnishing, preparing or se�ving for a consideration of food, meals or drinks, not in- cluding hospitals, sanatoriums, nursing homes or senior citizens homes, meals and lunches served at public and private schools, universities or colleges, or the occasional meal thereof by a charitable or church organization; (d) The granting of the privilege of admission • to places of amusement or athletic events and the privilege of use ot amusement devices; (e) The furnishing for a consideration of electricity, gas, water, or steam for use or con- sumption within this city, or local exchange telephone � service except such service provided by means of coin- operated telephones including sales by municipal cor-- porations in a proprietary capacity. Subd. 4. A "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business. Property utilized by the owner only by leasing such property to others or by holding it in an effort to so lease it, and which is put to no use by the owner other than resale af�er such lease or effort to Iease, shall be considered property purchased for resale. Sales of building materials, supplies and equipment to own�rs, con- tractors, subcontractors or builders for the erection o� buildings or the alteration, repair or improvement of real property are "retail sales" or "sales at retail" in whatever quantity sold and whether or not for purpose of resale in the form of real property or otherwise. Subd. 5. "Storage" includes any keeping or retention in the City of Saint Paul for any purpose except sale in the regular course of business or subsequent use solely outside the City of • Saint Paul of tangi.ble personal property. Subd. 6. "Use" includes the exercise of any right or power over tangible personal property, or tickets or admissions to places of amusement or athletic events, purchased from a retailer incident to the ownership of any interest in that property, except that it does not include the sale of that property in the regular course of business. Subd. 7. "Storage" and "use" do not include the keeping, retaining or exercising of any right or power over tangible personal property or tickets or admissions to places of amusement or athletic events shipped or brought i.nto the City of Saint Paul for the purpose . of subsequently being transported outside the City and thereafter used solely outside the City of Saint Paul, except in the course of inte� commerce,. or for the purpose of being processed, £abricated or manut�actureri into, attached to or incorporated into other tangible personal property to be transported outside the City of Saint Paul and not thereafter returned to a point within the City except in the course of interstate commerc�. ......._.. F 1" � � . . ...__ • ' � , y:�. 3 ��°�// Subd. 8. "Sales price" means the total consideration valued in money, for a retail sale wh�ther paid in money or otherwise, excluding therefrom any amount allowed as credit for tangible personal property taken in trade for resale, without deduction for the cost of the property sold, �ost of materials used, labor or service cost, interest, or discount allowed after the sale is consummated, the cost of . transportation incurred prior to the time of sale, any amount ' for which credit is given to the purchaser by the seller, or any other expense whatsoever. A deduction may be made tor charges for services that are part of the sale and for interest, financing or carrying charges, charges for labor or services used in installing or applying the property sold or transportation charges if the transportation occurs after the retail sale of the . property only if the consideration for such charges is separately stated. There shall not be included in "sales price" cash discounts allowed and taken on sales, the amount refunded either in cash or in credit for property returned by purchasers within three months of its purchase or the amount of any tax (not including, however, any manufacture�s ' or importers excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer. Subd. 9. "Gross receipts" means the total amount received, in money or otherwise, for a1Z sales at retail as measured by the � sales price. Grass receipts from sales may, at the option of the taxpayer, be reported on the cash basis as the consideration is received or on the accrual basis as sales are made. Subd. 10. "Retailer" includes every person engaged in making sales at retail as herein defined. Subd. 11. "Tangible personal property�� means corporeal personal property of any kind whatsoever, including property which is �o ' become a fixture or which is to lose its identity by incorporation in or attachment to real property. 5ubd. 12. "Administrator" means the Commissioner of Finance of the City, or such other officer of the City as the Mayor may designate, or such other private organization or public agency of the State of Minnesota as the City may contract with for purposes of collection and enforcement of the tax herein imposed. Subd. 13. "Agricultural production" as used in Section 25, Subdivision 1 (h) , includes, but is not limited to, horticulture; floriculture; raising of pets, fur bearing an9.mals, research animals and horses. • Section 2. IMpp$ITION OF TAX. To provide funds �or the purpose of genera�.. municipal operations, maintenance and capital improvements of the Ci�y=of Saint Paul, there sha1Z be and is hereby imposed an excise tax of one per cent on gross receipts of any person from sales .�,,.�..�M. _._ .._ ___ _ ��`�. .. , ,., . . . � �.��. 4 at retail, as hereinabove defined, made in the City of Saint Paul. Tn no case shaZl the tax imposed hereby upon . the seller exceed the amount of the tax which he is authorized � and required by law to collect from the purchaser. Section 3. SEPAR.ATE STATEMENT; COLLECTION FROM PURCHASER= ADVERTISING NO TAX; MINT�'iUM; UNIFORM TAX COLLECTION METHODS. Subdivision 1. The tax shall be stated and charged separately from the sales price or charge for service insofar as practicable and shall be collected by the seller from the purchaser insofar as practicable and shall be a debt from the purchaser to the seller recoverable at law in the same manner as other debts. Subd. 2. It shall be unlawful for any retailer to advertise or hold out or state to the public or any customer, directly or indirectly, that the tax or any part thereof wi11. be assumed or absorbed by the retailer, or that it will not be added to the sales price or �hat, if added, it or any part thereof will be refunded except that in computing the tax to be collected as the result of any transaction amounts of tax less than one half of one cent may be disregarded and amounts of tax if one-half cent or moxe may be considered an additional cent. If the sales price of any sale at retail is 49 cents or less, no tax shall be collected. Any person violating this provision shall be guilty of a misdemeanor. Subd. 3. Agreements between competitive retailers or the adoption of appropriate rules or regulations by organizations or associations of retailers to provide uniform methods for adding . such tax or the average equivalent thereof, and which do not involve price fixing agreements otherwise unlawful, are expressly authorized and shall be held not in violation of any laws of Minnesota prohibiting such agreements. The administrator may prescribe rules for such agreements. Section 4. APPLICATIONS; NUMBER; VENDING MACHINES; FORM. Every person desiring to engage in the business of making retail sales within the City of Saint Paul sha11 file with the administrator an application for a permit and if such person has more than one place of business, an application for each place of business must be filed. A vending machine operator who has more than one vending machine location shall nevertheless be considered to have only one place of business for purposes of this section. An applicant who • has no regular place of doing business and who moves from place to place shall be considered to have only one place of business and shall attach such permit to his cart, stand, truck or other merchandising device. The administrator may require any person or class of persons obligated to file a use tax return under Section 27, Subdivision 2, to tile application for a permit. Every applicat�on for a permit shall be made upon a form prescribed by the administrator and shall set forth the name under which the ap- plicant intends to transact business, the location of his plac� ,.,.�.�.,,.... . ,_ . f �.; . . f � • I ` � 4. . � • �E��gY:. 5 or places of business, and such other information as the administrator may require. The application shall be filed by the owner, if a natural person; by a member or partner, if the owner be an association or partnership; by a person authorized to sign the application, if the owner be a cor- poration. Section �. Reserved . Section 6. PERMIT. After. compliance with Sections 4 and 28 of this ordinance when security is required, the administrator shall issue to each applicant a separate permit for each place of business within the City of Saint Paul. A permit shall be valid until revoked but shall not be assignable and shall be valid only for the person in whose name it is issued and for the transaation of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. Section 7. REVOCATION OF PERMITS. 4rhenever any person fails to comply with the provisions ot this ordinance, or any regulation of the administrator adopted under this ordinance, the administrator, upon hearing, after giving the person 30 days' notice in writing specifying the time and place of hearing and the reason for the proposed revocation and requiring him to show cause why this permit or permits should not be revoked, may for reasonable cause revoke or suspend any one or more of the permits held by such person. The notice may be served personally or by mail in the manner prescribed for service of notice of a deficiency. The administrator shall not issue a new permit after revocation except upon application ac- companied by reasor�able evidence of the intention ot the applicant ta comply with the aforementioned provisions and regulations. The administrator may condition the issuance of a new permit to such applicant on the supplying of such security as required by Section 28 as is reasonably necessary to insure compliance with the afore- ' mentioned provisions and regulations. Section 8. SALES WITHOU`T P�RMITS, VIOLATIONS. A person who engages in the business of making retail sales in the City of Saint Pau1 without the required permit or permits and each officer of any corporation which so engages in business, shall be guilty of a misdemeanor. Section 9. � PRESUMPTION OF TAX; BURDEN OF PROOF. For the purpase of the proper administration of this ordinance, and to prevent evasion of the tax, it shall�.be presumed that a1.1 gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale is not a sale at retail is upon the person who makes the sale, but he may take from the purchaser ,w�..F...w.,,�._.. . ._ .�._,.__.. �.�..._... S e, . . . • , . ¢;�� . . �� .. 6 an exemption certificate to the effect that the property purchased is for resale or that the sale is otherwise exempt from the application of the tax imposed by this ordinance. Section 10. EXEMPTION CE.RTIFICATE, DUTY OF RE2AILER. The exemption certificate will conclusively relieve the retailer � from collecting and remitting the tax only if taken in good faith from a purchaser who holds the permit provided for in Section 6 of this ordinance. Section 11. CONTENT AND FORM OF EXEMPTION CERTIFICATE. The exemption certificate sha1Z be signed by and bear the name and address of the purchaser, shall indicate the number of the permit if any issued to the purchaser ahd shall indicate the general character of the property sold by the purchaser in the regular course of business and shall identify the property purchased. The certificate shall be substantially in such form as the administrator may prescribe. If at the time of any transaction to which this ordinance is applicable the purchaser holds a valid exemption certificate from or on the form of the Depa�tment of Taxation of the State of Minnesota which would exempt the purchaser from the t� under the State sales tax law, the purchaser may use the State exemption certificate in lieu of any other certificate required under this ordinance or the rules and regulations of the administrator. � 5ection 12. TMPR�PER USE OF SUBJECT OF FURCHASE OBTAINED WITH EXEMPTION CERTIFICATE. If a purchaser who gives an exemption cer-- tificate makes •any use of the subject of the purchase other than for a purpose exempted by this ordinance, such use shall be deemed a retail sale by the purchaser as of the time of first use by him, and the sales price to him shall be deemed the gross receipts from such retail sale. If the sole non-exemp� use is rental whi].e holding for sale, the purchaser may elect to include in his gross receipts the amount of the r�ntal charged rather than the sales price to him. Section 13. CONl�NiINGLING EXEMPTION CERTIFSCATE GOODS. If a purchaser gives an exemption certificate with respect to the pur- chase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold. Section 14. USING, STORING OR CONSUMING TANGIBLE PERSONAL PROPERTY; ADMISSIONS; UTILTTIES. For the privilege of using, storing or consuming in the City of Saint Paul. taxable personal praperty, tickets or admission ta places of amusement and athletic events, electricity, gas,and local exchange telephone service purchased for use, rstorage or consumption in the City of Saint Paul, there is hereby imposed on every person in this City a use tax at the rate ��,._.._ �a_�. ; ��. _ . � . - .. .� �� of 1/ of the sale price of sales at retail of any of the � . aEorementioned items made to such person after the effective date of this ordinance, unless the tax imposed by this ordinance was paid on said sales price. Section 15. LIABILITY FOR PAYMENT, CONTINUATION. (a) Liability for payment of the use� tax is not extinguished until the tax has been paid to the City of Saint Paul. However, a receipt from a retailer maintaining a place of business in the City of Saint Paul, or from a retailer who is authorized by the administrator under such rules and regulations as he may prescribe, to collect the tax, given to the purchaser pursuant to Section 16 relieves the purchaser of further liability for the tax to which the receipt refers. �b) Reserved ,, , (c) Reserned Section 16. COLLECTION OF TAX AT TIME OF SALE. Any corporation or retailer doing business or maintaining a place of business in Saint Paul regardless of the residence of such corporation or retailer, upon making sales of any items enumerated in Section 14 for storage, use or consumption in Saint Paul not exempted under this ordir�ance, shall at the time of making such sales collect the use tax from the purchaser and give to the purchaser a receipt therefor in the form of a notation on the sales slip or receipt ,for the sales price or • in such other form as prescribed by the administrator. Section 17. TAX TO BE COLLECTED; STATUS AS DEBT. The use tax required to be collected by the retailer constitutes a debt owed by the retailer to the City of Saint Paul and shall be a debt from the purchaser to the retailer recoverable at law in the same manner as other debts. Section 18. ADVERTISING NO TAX; MINTMUM TAX. It shall be . unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the � use tax or any part thereof will be assumed or absorbed by the retailer, or that it will not be added to the sales price or that, if added, it or any part thereot will be refunded except that in • computing the tax to be collected as the result of any transaction amounts of tax less than one-half of one cent may be disregarded and amounts of tax of one-half cent or more may be considered an additional cent. Section 19. DISPLAY OF RULES. The rules .requiring use tax to be�- coll:ected by the retailer from the purchaser shall be dis- played as the administrator may by regulation or otherwise require. � �.,��.� ,. �.�_ '� . . . . i� ' _ "�. /�� / � 8 Section 20. VSOLATIONS. Any person v�n].ating Sections 16, 18, or 19 shall be guilty of a misdemeanor. � Section 21 Reserved 5ection 22. PRESUMPTION OF PURPOSE OF SALE, BURDEN OF PROOF. For the purpose of the proper administration of this ordinance and to prenent evasion of the use tax and the duty to collect the use tax, it shall be presumed that all retail sales for delivery in the City of Saint Paul are for storage, use or other consumption in the City of Saint Paul until the contrary is established. The burden of proving the contrary shall be upon the person who makes the sale, but he may take from the purchaser an exemption certiPicate in accordance with Sections 9-13. Section 23. PROPERTY BROUGHT TO CITY; PRESUMPTION; BURDEN OF PROOF. Any purc�haser of tangible personal property or any items enumerated in Section 14 which are shipped or brought to the City of Saint Paul by him after the effective date of this ordinance shall have the burden of proving that the same were not purchased from a retailer for storage, use or consumption in the City of Saint Paul. Section 24 Reserved Section 25. EXEMPTIONS. Subdivision 1. The following are specifically exempted from the taxes imposed by this ordinance: (a) The gross receipts from the sale of food products, including but not limited to cereal and cereal prodncts, butter, cheese, milk and milk products, oleo- margarine, meat and meat products, fish and fish products, eggs and egg products, vegetables and vegetable products, fruit and f=uit products, spices and salt, sugar and sugar products, coffee and coffee substitutes, tea, cocoa and cocoa products; — (b) The gross receipts trom the sale of prescribed drugs and medicine intended for use, internal or external, in the cure, mitigation, treatment or prevention of illness or disease in human beings and products consumed by humans for the preservation of health, including prescription glasses, therapeutic and prosthetic devices, but not including conmetics or toilet articles notwithstanding the presence of inedicinal ingredients therein. (c) The gross receipts from the sale of and the ,� sto'r_age, use or other consumption in Saint Pau1 of tangible personal property, tickets or admissions, __ . . . . . . • � , � • �.�f 9 electricity, gas, or local exchange telephone service, which under the Constitution or laws of the United States or under the Constitution of Minnesota, the City of Saint Paul is prohibited from taxing; (d) The gross receipts �rom the sale of tangible � personal property, the ultimate destination of which is outside the City of Saint PauZ and which is not thereafter returned to Saint Paul but only when the seller of such property either: � (i) Delivers the property in question to a common carrier for delivery to such out- � of-City destination, or; (ii) Delivers the property in question to such out-of-City destination, or; (iii) Places the property in the United States mail or parcel post directed to the purchaser at such out-of-City destination. (e} Reserved ' (f) � The gross receipts from the sale of and storage, use or consumption of petroleum products upon which a tax has been imposed under the provisiori of Minnesota Statutes 1965, Chapter 296, whether or not any part of said tax may be subsequently refunded. (g) The°gross receipts from the sale of clothing and wearing apparel except the following: (i) all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with precious metals or imitations thereof; watches; clocks; cases and movements for watches and clocks; gold, goldplated, silver, or sterling flatware or hollow ware and silverplated hollow ware; opera glasses; lor- gnettes; marine glasses; field glasses and binoculars. (ii) articles made of fur on the hide or pelt, and articles of which such fur is the component material or chief value, but only if such value is more than three times the value of the next most valuable component �. "'�,�material. -.. ___..____ : ��.�.: . .. - . . . , . e - .. 1 0 (iii) perfume, essences, extracts, toilet waters, cosmetics, petroleum jellies, hair oils, � pomades, hair dressings, hair restoratives, hair- dyes, aromaticc�chous and toilet powders. The tax imposed by this act shall not apply to lotion, oil, power or other articles intended to be used ' or applied only in the case of babies. (iv) trunks, valises, traveling bags, suit- cases, satchels, overnight bags, hat boxes for use by travelers, beach bags, bathing suit bags, brief cases made of �leather or imitation leather, salesmen' s sample and display cases, purses, handbags, pocketbooks, wallets, billfolds, card, pass and key cases and toilet cases. (h) The gross receipts trom the sale of and the storage, use, or consumption of all materials, including chemicals, fuels; petroleum products, lubricants, packaging materials, feeds, seeds, fertilizers, electricity, gas and steam, used or consumed in agricultural or industrial production of personal property intended to be sold ultimately at retail whether or not the item so used becomes an ingredient or constituent part of the property produced. Such production shall include, but is not limited to, production of any tangible personal property, manufacturing processing (other than by restaurants and consumers) of agricuZtural products whether vegetable or animal, commercial . fishing, refining, sme3b.ng, reducing, brewing, distilling, printing, mining, quarrying, lumbering, generating electricity and road building. Such production shall not include painting, cleaning, repairing or .similar processing of property except as part of the original manufacturing process. Machinery, equipment, • implements, tools, accessories, appliances, contrivances, fur- niture and fixtures used in such production and fuel, electricity, gas or steam used for space heating or lighting, are not included within this exemption; (i) The gross receipts from the sale of and storage, use or other consumption in the City of Saint Paul of tangible personal property which is used or consumed in or becomes an ingredient or component part of any publication regularly , issued at average intervals not exceeding three months, and any such publication. For purposes of this subsection, "publication" as used herein shall include, without limiting the foregoing, a legal newspaper as defined by Minnesota Statutes 1965, Section 331.02, and any supplements or enclosures with or part of said newspaper; and the gross receipts of any advertising contained . thetein or therewith shall be exempt. For this purpose ad- a vertising in any such publication shall be deemed to be a service and not tangible personal property, and persons or their agents who publish or sell such newspapers shall be deemed to be engaging in a service with respect to gross receipts realized from such newsgathering or publishing ac- , tivities by them, including the sale of advertising. Machinery, equipment, implements, tools, accessories, appliances, ,.__.._. . _ _._. _. _ _ . _ O . , ' P • �� contrivances, furniture and fixtures used in such publi- cation, and fuel, electricity, gas or steam used for space heating or lighting, are not included within this exemption. (j) The gros� receipts from all sales of tangible personal property to, and all storage, use or consumption of such property by, the United States and its agencies and instrumentalities or the State of Minnesota and its agencies, instrumentalities and political subdivisions; � (k) The gross receipts from the isolated or oc- casional sale of .tangible personal property in the City of Saint Paul not made in the normal course of business of selling that kind of property, and the storage, use, or consumption of property acquired as a result of such a sale; `' (1) The gross receipts from sales of tangible personal property to, and the storage, use or other consumption of such property by persons taxed on the gross earnings basis in lieu of ad valorem taxes under _ the provisions of Minnesota Statutes 1965, Chapters 294 and 295, and by persons taxed for ad valorem tax purposes under �he provisions of Minnesota Statutes 1965, Chapter 298; provided, however, that the exclusion granted to persons taxed under the provisions of Chapter 298, shall not apply to machinery, equipment, implements, tools, accessories, appliances, contrivances, furniture, supplies, fixtures and other tangible items purchased for the purposes of administration, including, but not limited . to, management, accounting, advertising, industrial and public relations functions; (m) The gross receipts from sales of tangible per- sonal property to, and the storage, use, or other consumption of such property by persons taxed under the provisions of Minnesota Statutes 1965, Sections 270.071 to 270.079, in- clusive; (n) The gross receipts from the sale of tangible personal property to, and the storage, use or other con- sumption of such property by any corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious or ed- ucational purposes; " ' =� �o) The grosa receipts from the sale of caskets and burial vaults. (p) The gross receipts from the sale of cigarettes. r,_.,w.,,,_._a.�.�...:,..,,�....__� ,...._. _ , .�� . . . . . . .. . . .. . . � 4 . . - • ._`._ /��/� 12 (q) The gross receipts derived from the� furnishing for a consideration of lodging, of any hotel, rooming house, tourist court, motel or trailer camp, and of the granting of any similar � license to use real property within the City of Saint Paul other than the renting or leasing thereof for a continuous period of 30 days or more. (r) The gross receipts from sales of materials made pursuant to and in fulfillment of a construction • contract whether made to the principal contracting party, the prime contractor, or a subcontractor of such prime contractor, when all of the following conditions are met: (i) The sale of such material is made prior�to January 1, 1971. (ii) The sale is made in the course of and pursuant to a suitably evidenced fixed price or lump sum construction contract which: (a) Unconditionally vests the right and obligation of the parties hereto, and (b) Makes no provision for the allocation of future taxes, and (c) Was entered into and enforceable prior to January 1, 1971. Subd. 2. This section shall not be const=ued to exempt the gross receipts from sales of tangible personal property pur- chased from the United States or any of its agencies or instrumen- talities or the State of Minnesota, it agencies, instrumentalities or political subdivision by ultimate consumers, and such purchases are hereby declared to be subject to tax, except as they may be otherwise exempted. Subd. 3. All articles of tangible personal property brought into the City of Saint Paul by a person who was a non-resident ot this City immediately prior to bringing such property into this City for his use, storage or consumption are hereby exempted from the tax imposed by Section 14. Subd. 4 Reserved r _. : • - �,..�. � . . . �' �,_.�,_ . _ __ . .. �� / / 13 Section 26. TIME FOR PAYMENT TO ADMINISTRATOR; OFFSET AGAINST OTHER TAXES . Subdivision 1. The taxes imposed by this ordinance shall be due and payable to the administrator manthly on or before the 25th day of the month next succeeding the month in which the taxable event occurred or succeeding such other repor�ing period as the administrator may prescribe. Subd. 2. The taxpayer may o£fset against the taxes payable with respect to� any reporting period the amount of taxes imposed by this ordinance previously paid as a result of any transaction, the consideration for which became a debt owed to the taxpayer which became uncollectible during such reporting period, but only in proportion to the portion of such debt which became uncollectible. , �: .. � ' . �-__.. � . . , . . . ' � Page 14. Section 27 . RETURNS. Subdivision 1 . On or before the 25th day of each month ' in which taxes imposed by this ordinance are payable , a return for i;he preceding reporting period shall be filed with the administra- tor in such form as the administrator may prescribe , verified by a written declaration that it is made under the criminal penalties for wilfully making a false return, and in addition shall contain a confession of judgment for the amount of the tax shown due thereon to the exl;ent not �Limely paid . Any person making sales at retail at two or more places of business may file a consolida�Led return subject to such regulations as the administrator may prescribe . Subd. 2. For purposes of the e�cise tax, a return shall be filed by every retailer. • For the purposes of 1;rie use tax a return • shall be filed by every retailer required to collect such tax and by every person purchasing any items , the storage , use or other consumption of which is subject to the use tax, who had not paid the use tax to a retailer required to collect the tax. Al1 returns shall be signed by the person filing the return or by his agent duly authorized in wri�ing. Subd. -3. Every person liable for any tax imposed by this ordinance , or for the collection thereof, shall keep such records , render such statements, make such returns, and comply with such regulations , as the administrator may from time to time prescribe . Any such return or statement shall include therein the information required by such regulations and by the forms prescribed by the � administrator. For the purpose of determining compliance with the provisions of this subdivision, the administrator shall have power to e�amine , or cause to be examined, any books , papers, records , or memoranda relevant to making such determination, whether such books , papers , records , or memoranda are the property of or in the possession of such person or any other person or corporation. The administrator shall further have power to require the attendance of any persons having knowledge or inform ation in the premises, to compel the production of books , papers, records , or memoranda by persons so required to atl�end , to take testimony on matters material to such determination, and to administer oaths or affirmations . Section 28 . SECURITY. Whenever he deems it necessary to insure compliance with this ordinance the administrator may require a retailer subject thereto to deposit with him security in such form and in such amount as he may determine but not more than twice the estimated average liability for the period for which the returns are required to be filed, or �2, 500, whichever amount is �the lesser. The amount of security ma,y be increased or decreased by the administrator, subjeci; to the lintitations herein provided. The administrator may sell property deposited as security at public auction if necessary in or- der to recover any 1�ax or any amount required to be collected, in- cluding interesi; and penalties , if any. Notice of the sale must be served upon the person who deposi�Led the security personally, or by mail in the man.ner hereinafter prescribed for the service oi' a notice o�_.a deficiency. After any sale any surplus above the amount rdue 12ot required as security under �;his ordinance shall be re�;urned to the person who deposi�;ed i;he security. �,a,,.,,...,._.�„�...�r__._ ...___.___. f"� .;; �» .-. . • �� wr.�+.....'. � S . F�.k.. Page 15 . Section 29 . RULES AND RE GULATIONS . The administrator shall promulgate all needful rules and � regulations for the administration and enforcement of �Lhis ordi- nance not inconsistent with its provisions and such regulations shall have the force and effect of law. The administrator may by reference adopt such rules and regulations of the Department of Taxation of the State of Minnesota pertaining to the sales and use tax of the State as in his judgment are applicable and may be used in the administration of this ordi- nance . 5uch rules , regulations , amendments and changes shall be filed with the City Clerk and be open to public inspection. Section 30. EXTENSIONS . The administrator may extend the time for filing returns and remittance of, tax, deficiencies and penalties for not more than 60 days . He may require a tentative return at the time fixed for filing the regularly required return and payment of a tax therewith on the basis of such tentative return. Where an e�tension of time for payment has been granted under this section, interest shall be payable at the rate provided in Section 39 from the date when such payment should have been made , if no extension had been granted, until such tax is paid. Section 31 . EXAMINATION OF RETURN, ADJUSTMENT, NOTICES, AND DEMANDS. • Subdivision 1 . The administrator shall , as soon as practicable after a return is filed, e�amine the same and make any investiga.tion or examiriation of the records and accounts of the person making the return th at he deems necessary for determining its correctness . The tax computed on the bas.is of such examination shall be the tax to be , paid . If the tax found to be due exceeds the amount of the tax reported as due on the taxpayer' s return, such e�cess shall be paid to the administrai;or within 30 days after noi;ice of the amount and demand �or � zts payment shall have been mailed to the person making 1;he return. If the amount of the tax found due by the administrator shall be less i;han that reported as due on the return, Lhe excess shall be refunded to the person making the return in the manner provided by Section 35 (except that no demand therefor shall be necessary) , if he has already paid the whole of such tax, or credited against any unpaid tax ; provided, that no refundment shall Ue made e�cept as provided in Section 35 after the expira- � tion of i;hree years after the filing of the return. Subd. 2 . The notices and demands provided for by Sections 31 and 33 shall contain a brief statement of the computation of the 1;ax and shall be sent by mail to the person making the return at the address given in his return, if any, or �to his last known address , or a brief_,_wrii;ten s�atemeni� of the computa�;ion. of the tax may be personally �erved upon the taxpayer. Demand for immediate payment of the �;axes contained in the written statement shall be made by the person making personal service . .,,,.,,,.T.,-. ..__....,,. ,�...y..,_.._.._._ _ _ �� R-- . . - � . �:�.� ��f I / Page 16. Sec�Lion 32. FAILURE TO FILE RETURN. • If any person required by this ordinance to file any return shall fail to do so within the time prescribed, or shall make , wil- fully or otherwise , an incorrect, false , or fraudulent return, he shall , upon written nat, ice and demand, immediately file such return, or corrected return, and at the same time pay any tax due on the basis thereof. If such person shall fail to file such return or correc�;ed rel;urn, i�he administra�tor shall make for him a return, or corrected return, from his own knowledge and from such information as he can obtain �through testimony, or otherwise , and assess a ta� on the basis thereof, wt�ich tax (less any payments theretofore made on account •of the tax for the taxabl.e period covered by such return) shall be immediately paid upon writ�;en notice and demand . Any such return or assessment made by the � administrator shall be prima facie correct and valid , and such person shall have the burden of establishing its incorrectness or invalidity in any aci;ion or: proceeding in respect thereto . ' Section 33. FAILURE TO PAY TAX, ACTIONS; PROT�CTION AGAINST EVA�ION. r, Subdi�ision 1 . If any portion of a tax imposed by this ordi- nance , including penalties thereon, is not paid within 30 days after it is required to be paid , the administra-�or shall bring against i;he person liable for payment of such tax an action at law, in the name of the City of Saint Paul , for the recovery of the tax and inter- est and penalties due in respect thereof under this ordinance . Only the homestead and household goods of the judgment debtor shall be exempt from seizure and sale upon execution issued in such an action. ' Subd. 2. If the administrator has reason to believe that the person required to file the return is about to remove himself or his property from the City of. Saint Paul �with the purpose of evading �;he tax and penalties imposed by this ordinance , or that the collection of such tax will be jeopardized by delays incident to otlzer methods of collection, he may immedia�;ely declare such person.' s reporting period at an end and assess a tax on the basis of his own knowledge or information available to him, demand its immediate payment , and, if paymenl; is not immediately made , col- lect the tax by any method prescriUed in subdivision 1 lier.eof. It shall not be a defense to any assessment made under this section that the tax period has not terminated, or that the time otherwise allowed l�y law for filing a return has not expired, or that the notices otherwise required by law for making an assessment have not been given, or that the time otherwise allowed by law for taking or prosecuting an appeal or for paying the tax has not expired. Subd. 3. In addition to all other methods authorized for the collec�;ion of .the tax, it may be collecl;ed in an ordinary action at law or in equity by the City of Saint Paul againsi� the person required to file a return. Subd. 4. No suit shall lie to enjoin �;he assessmen�; or colleci;ion -of any taxes imposed by this ordinance , or the interest and penal�i;i��s imposed hereby. . ....�,�,,_�. .,. .._, _ �,,,.,�__.. 1,. , � - . �, Page 17 . �(Q�Y� � Subd. 5. The tax, as assessed l�y the administrator, with any penal�Lies included therein, shall be pre sumed to be valid and correctly determined and assessed, and the burden shall be upon the person required to file the return to establish the in- correctness or invalidil;y of the assessment . � Subd. 6 . RESERVED. Section 34. LIMITATIONS . Subdivision 1 . The amount of taxes assessable with respect to any, taxable period shall be assessed within three years after the return for such period is filed. Such taxes shall be deemed to have been assessed within the meaning of this ordinance whenever . the administrator shall have prepared a notice of tax assessment and mailed the same to the pose office address given in the return . The record of such mailing shall be presumptive evidence of the giv- ing of such notice, and such records shall be preserved by the administrator . Subd. 2. If the person required to file the return omil;s from the return a dollar amount properly includible therein which is in excess of 25 percent of the dollar amount reported in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun at any time within five years after the return was filed. Subd. 3 . For the purposes of this Section and of Section 35, a return filed before the last day prescribed by law for filing thereof shall be considered as filed on such last day . Subd. 4. In the case of a false or fraudulent return with intent to evade tax or of failure with the same intent to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun at any time . 5ubd. 5. Where the assessment of any tax is hereafter made within the period of limitation properly applicable therei�o , such tax may be collected by a proceeding in court, but only if begun: (a) Not later than nine months af�ter the expiration of the period for the assessment of the tax; (b) Not later than nine months af�Ler final disposition of any appeal from the order of assessment . Section 35. REFUNDS. Subdivision 1 . A person who has paid , voluntarily or other- wise , or from whom there has been collected (other than by the methods provicled for in subdivisions 1 and 5 of Section 33) an amount of tax for any period in �xcess of the amount legally due for tha�L period may file with the adminisi;r.ator a claim for a refund of such excess . No such claim shall be entertained unless filed within two years after such i�ax was paid or colleci;ed, or within three years from the fi]:ing��A�. the return, whichever period is the longer. The ad- ministrator shall examine the claim and mal�e and file written findings thereon denying or allowing the claim in wYiole oi in part and shall mail a nol;ice thereof by registered mail to such person a,t �;he ad- dress stal;ed upon the return. Any allowance stiall include interest on the e�cess determined at a rate of f:our percent per annum from the da,te such excess was pai.d o�r collected until the date it is ...�,._...�. ,_..�.... .._,...__..._ _ �• .� . . � .• .+ � + ' � ��J . Page 18 . refunded or credited. If such claim is allowed in whole or in part, the administrator shall credit the amount of the allowance agains�t , any taxes under this ordinance due from the claimant and for the balance of said �.11owance, if any, the administrator shall issue his certificate for the refundment of the excess paid , and the adminis- trator shall cause such refund i;o be paid out of the proceeds of the , taxes imposed by this ordinance . Notwithstanding anything �o the ' contrary in the Charter of the City of Saint Paul or any ordinance thereof or any statute thereof, so much of the proceeds �of the tax imposed by this ordinance as may be necessary is hereby appropriated for that purpose . Subd. 2. If the -claim is denied in whole or in part , the clai�uant may commence an action at law against the administrator to recover the amount claimed. Such action may be commenced after the expiration of six months after the claim is filed if the administra- tor has not then taken final e.ction thereon, and shall be commenced within 18 months after mailing of the notice of the order denying the claim. Subd. 3. RESERVED. + Section 36 . LIABILITY AGREENIENTS. Subdivision 1 . The administrator, or his duly authorized representati.ve , is aui;horized to enter into a signed agre�ment in writing with any person relating to the liability of such person, or of the person or estate for whom he acts , for any tax due under this ordinance for any taxable period ending prior to the date of the agreement . Subd. 2 . If such agreement is approved b3T the administra- ' tor within such time as may be stated in the agreement , such agree- ment shall be final and conclusive ; and except upon a showing of fraud or malfeasance , or misrepresentation of a material fact , the mal;ter agreed upon shall not be reopened nor the agreement modified. In any suit, action, or proceeding, such agreement, or any determina- tion, . assessment , collection, payment , abai;ement , refund, or credit made in accordance therewith, the agreement shall be conclusive and shall not be annulled, modified, set aside or disregarded. Section 37 . ADMINISTR.ATION OF LAW. The administrator shall administer and enforce the assessmenl� and collection of the taxes imposed by i;his ordinance . Iie sha.11 cause to be prepared blank forms for the returns required by this ordinance and sriall distribute the same throughout the City of Saint Paul and furnish them on application, but failure to receive or secure them shall not relieve any person from any obligation required of him under this ordinance. Section 38 . R�SERVED. Section 39 . PENALTIES. �'Subd�i�zon 1 . If any tax imposed by this ordinance, or any por. tion thereof, is not paid wii;hin the time herein specified for .�� -___ _.,._ . . - �,.��.� ' " < . . ' ., c�� Page 1g . the payment , or an extension thereof, ar within 30 days after final determination of an appeal to the Board of Review relating thereto , there shall be added . i�hereto a specific penalty equal to ten percent of the amount reniaining unpaid . In case of any failure to make and file a return within the time �rescribed by this ordinance or an extension thereof , unless it is shown that such failure is not due to wilful neglect, the.re shall be added to i;he tax in lieu of the 1;en percent specific penalty provided in subdivision 1 ten percentif the failure is for not more than 30 days with an additional five percent for each additional 30 days or fraction thereof during which such failure continues , not exceeding 25 percent in tYie aggregate . If the penalty as com- puted does not exceed �10� a minimum penalty of �10 shall be assessed. The amount so added to any ta� shall be collected at the same time � and in the same manner and as a part of the 1;ax unless the tax has been Paid before the dis�covery of the negligence , in which case the amount .so added shall be collected in �;he same manner as the tax. Subd. 3. If any person wilfully fails to file any return or make any payment required by this ordinance , or wilfully files a false or fraudulent re�Luin, or wilfully attempts in any manner to evade or defeat any such �ax or payment thereof, there shall also be imposed oiz Yiim as a penall:y an amount equal to 50 percen� of any ta� (less any amounts paid by him on the basis of such false or fraudulent return) found due from him for the period i;o which such return related. The penalty imposed by this subdivision shall be � collected as part of tlle ta�, and shall be in addition to any other penalties , civil and criminal , provided by this section. Subd. 4 . In addition to the penalties hereinbefore prescribed, any person who wilfully fails to make a return or wilfully makes a false retuin or wilfully �ails to pay over taxes collecl;ed �or or on behalf of the City of Saint Paul , with intent to evade any tax imposed by this ordinance , shall be guilty of a misdemeanor, punish- able by a fine of up to �300 and imprisonment in �Lhe Ramsey County Workhouse for 90 days . The term "person" as used in this subdivi� sion includes any o�ficer or employee of a corporation or a member or employee of a partnership who as such officer, member or employee is under a duty to perform the act in respect to which the violation occurs . Subd. 5 . All payments received shall be cr. edited first to penalties , next to interest, and tllen to �he tax due . Subd. 6. The administrator shall have power to abate penal- ties when in his opinion their enforcement would be unjust and in- equitable . The exercise of this power shall be subject to the approval of th� Corpora�i;ion Counsel if the abatement exceeds �$100. Subd. 7 . Interest . The amount of tax not timely paid , together with any penalty provided by this section, shall bear inl;erest ai� the rate of eight percent per annum frotn the time such tax should have been paid until paid. Any interst �nd pena]_ty shall be added to the tax and be collec�;ed as a pari� i;hereo:f. r . - Secti�on 40. PERSONAL DEBT; LIEN. Subdivision 1 . The tax imposed Uy this ordinance, and inter- r1 est and pena,l�;ies imposed wi1�h respect 1;hereto , shall become a. personal ��. . .. . �, , u,. Page 20. � debi; of the person required to file a re�Lurn from the time tlle lia- bility therefor arises , irrespective of when the time for payment of such liability occurs . The debt shall , in the case of the eYecu- tor or administrator of the estate of a decedent and in the case. of � any fiduciary, be that of such person in his official or fiduciary capacity only unless he shall have voluntarily distribu�ed the as- sets held in such capacity without reserving sufficient a.sse�ts to pay such tax, interest , and penalties , in which event he shall � be personally liable for any deficiency. Subd. 2. Tlie �i;�i.x imposed by this ordinance, and interest and penalties imposed with respect thereto , shall become a lien upon all of the real property within the City of Saint Paul of the person required to file a retur.n within this City, except his homestead, from and after the filing, by the administrator of a notice of such lien in the office of the Register of Deeds for Ramsey County. Section 41 . INVESTIGATORY POWERS. . For the purpose of determining the correctness of any return or of determining whether or not any person should have made a re- turn or paid taxes hereunder, the adminisl;rator shall have power i;o examine , or cause to be examined, any books , paper. s, records, or memoranda which may be relevant to making such de�Lerminations , whether such books , papers , records , or memoranda are the property of or in the possession of such person or any other �erson. He shall have power to require the attendance of any person having knowledge or inTormation which may be relevant, to compel the production of books , papers, records, or memoraiida by persons so required to attend, to take testimony on matters material_ to such determination, � and to adminisi�er oaths or affirmations . Section 42. EXAMINERS; APPOINTMENT ;. POWERS. Subdivision 1 . For the purpose of making such examinations and determina�Lions , the administrator may appoint such examiners as r�ay be deemed necessary. � Subd. 2. Such examiners shall have the rights and powers conferred upon the administrator by Section 41 of this ordinance. The clerk of the Municipal Court of the City of Saint Paul upon request of the administrator or any such examiner sha,ll issue a suUpoena for the attendanee of any wil�nesses or the production of any books , papers, records , or memoranda before sucli person. Dis- obedience of subpoenas issued under this ordinance shall be punished by the Municipal Court of the Cii;y of Saint Paul as for a contempt of said Municipal Court. Section 43. CONI�IDENTIAL NATURE OP INFORMATION. � It shall be unl_awful for the adm inis trator or any other publ ic offici�,l or employee to divulge or otherwise make known in any manner any particulars disclosed in any repori� or return required by 1�his ordinance, or any in�ormai�ion concerning the affairs of 1;he person making the re�;urn acquired from his records, officers , or employees while exami�ning or auditing under �;he authority of this ordinance , eacept �in� connec�;ion with a proceeding involving taxes due under this ordinance from the taxpayer maki_ng such r.eport or return or where a quesl;ion a�ises as to the proper i;ax applicable , thai; is , sales or use ta�. In the latter instance, the administra.tor may �.,{ _.,. �i .1., , _. . . . . - . . � i'�;;'Y`S • y.'��:.. .. t Page 21 . furnish information to a buyer and a seller with respect to the speci- fic transaction in question. Any person violating �the provisions of this section shall be guilty of a misdemeanor. Section 44. RESERVED. Section 45. ALLOCATION AND DISTRIBUTlON .OF REVENUES PRODUCED BY TAX. All proceeds realized from the taxes imposed by this ordinance shall be paid in�o the General Fund. After the payment of all e�enses of collection and enforcement of .the taxes authorized under this ordi- nance , the remainder of the taxes levied and collected under this ordinance shall be allocated and dis�Lributed in accordance with tlze annual budget submitted by the Mayor and approved by �;he City Council . Section 46 . SEVERABILITY OF PROVISIONS. If any sentence, clause , section or part of this ordinance , or any tax against any individual , or any of the several groups speci- fied herein, - is found to be unconstitutional , illegal or invalid , such uneonstitutionality, illegality or invalidity shall affect only such clause , sentence , section or part of . this ordinance, a�d shall not affect or impair any of the remaining provisions , sentences, clauses, sections or other parts of �Lhis ordinance. It is hereby declared to be the intention of the City Counc il that this ordinance would have been adopted had such uncons�;itutional , illegal or in- valid sentence , .clause , section or part thereof not been included herein. Section 47 . BOARD OF REVIEW. Subdivision 1 . There is hereby created and esl;ablished a Board of Review. The Board shall cons is t of five (5 ) members , one of whom shall beoa councilman selected by the City Council ; the second member sha,ll be an Assistant Corporation Counsel selected by the Corporai�ion Counsel ; and the third member shall be chosen ' by the Mayor from a department of City government ; �ogether with two citizens of the City of Saint Paul appointed by the Mayor and approved by the Council . Subd. 2. R�SERVED. Subd. 3. Any person dissatisfied with any ruling or decision of the administrator, which is made under the authority con�erred by this ordinance , may appeal therefrom to the Board of Review within three (3) months from the announcement of such ruling or decision by the administrator; and the Board of Review shall , on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof . Any person dissati.sfied with any ruling or decision of the Board of Review may appeal therefrom i;o a court of eompeten-t jurisdiction within three (3) mon�;hs from tlze announcement of such ruling or decision. � Subd; =4. The Board of Re�Tiew shall annually select its chairman from ii;s membership and the Assista.nt Corporal:�ion Counsel shall serve as secretary thereof. A majority of the members of i�he Board of Review sYiall constitute a quorum. The Board sYiall adop�L its own procedural rules and shall lceep a record of ii�s trans- actions . All hearings by the Board may Ue conducted privately, .,.u.,,.. .�..._.. __.._.v__.� . :rr;. F, , . �.. ., � �n�.a rr� . � ORDINANCE : , . couNa� �� r�o 5� � PRESENTED; BY ORDINANCE NO �� - --- - i Pa6� 2lt. , an� the pro�i.�ions oi Sectioa 4s Nereoi, wit� rsiereaoo to ths oe►�- ii�eatial eharaoter o! inior�s�ion rsqHirsd to bs dLolos�g by t�e ordiasmoe, �bs�2 app2� to snob� �sttsr� aa aay be heard Letore th� �Ho�►rd oi lte�ier oa appsal. 8e�tioa �l�8. HOMESTEAD RSPUlfD. Ost oi tha praoe�at oi the taz colleoted pnr��at t� thi� o�gter, tl�e a�cLtisistrstor i� h�reb�► auttiorised and dir�et�d #►a pa� ananally* npon applfoatian sadt thereior, to t�e o�+a�sr oi saT ko*sst�ad la t�e City tiho beco�n� 65 Tear� of ase or olisr after Dea�+sr 3i, �970, and �ose aross ia@o� taro� all so�r�on i• �5�00A or laasi �uriag the osleadsr year, � inniaE i� 19"Ji* th0 ��t oi �?S. � t�nl� oae �aeh pa�r�sat shall ��sde per hr�aoatead per �ear, aaQ ao pay�ent �hall be �ade �atil �root ot panent oi a11 #,ayce• dnt a� o�ris� os ano� hoasats�l ia iile d ri td th. a�ainf strstor,. �o�ioa .49. EFFLCTII�E DA4�E �F 4RHIlTIUTCB. Ii tht� ordisaaes �all be eppro�e� by a �a�oritp oi the al�otors �otins thereon, ii �ha1i beao�e eitectiv� os Jaanar�r i, !9'�i, and shall ttieresiter be is i�ll ioroe sad oii.st nu�il a�snded or repealsd. ��:�_�______.�-.--_�_... ; . � QCT 16 1970 ' Yeaa Councilmen Nays Paeeed by the c;� , Butler � Carleon sn Favor Levine � �eredith � Ted�co✓ Mr. Preeiaent (McCarty> OCT 1 6 1970 Approved: Atteet;'; City► Clerk Mayor �� Form approv� Cor�ar�t�ion �ou�teel By � a � , , DUrLtCAT6 TO PRIN'RR N�y��4 CITY OF ST. PAUL F�UNGL NO OFFICE OF THE CITIf �LERK COUNCIL RESOWTION—GENERAL FORM . vRgr��,r COMMISSIONE� �AT� T�Mr�s '� f�wt1�� os tl�rs Qit� �' �:Es� �t�"�t i�aa �t�ass� !�rs ae�t�ur !�'' � �r�s �a� a� i�L�r �tf�� ►.�al ��il�t L�l+i �aa �►!� 0i� +� l�ia� � ip �!' x�1►1N�lE�, 9 �►� ��i!'i�►ti��+r�r ��wr #� +r�r � � �is 3�I�►'��,r �� 1�`�JI1 �►. �� tta tntpNi� � � i�.wt �ad qr` !� i�t �i ��► a�' iain# . lh�tni sa�! �s�r►idiu� t+n� a�as�lsfi�►rt�, lq�tl��t'��a �►4 sis�ia�t�rali;i+�t 1tl�rM�!', � i�lr�ri►r►�,� �t �pp�ars t'!w �aii �1�a� i�t #�i� +�asin►i�s �+�t �at 1�,1Q1_�al� is taf�cr �d' .t� �atit�aa��,�iMt �t' +� t�Mi�iN, a�! '�l,�tl� T�*d a�a3aa�s# �#� �ratf►!'�.�a�iaMt t�`.� �ai ��sa� �t. 3t� at #�r ait,� .�� r►�a t�ba! � �►j�a�►�� !' tb� �e�• �aa� �t 1�1� ��o�l,� ww �br eantia�► a�at �ol� � r��a e� tr�s s�atlti��ti�a os l��t +�►ii�s�rsi �+�'w► i� '1r�'s�� stl��ii��, �h�r�tp�r, br iti � � 1��o,2�L� that tLr ��Ni� �rita�`� �t �r��' �i3s�i� ta �,a�� r�s�f��! �sss i�r �lN �rra�s� �ra,��ri#T +�' �+al�r� �. sw� � +�in��,, a�ll �s�tsN L� l�ta�� 1r ��5� M�; ��a�k�i� r , ; � 61910 COUNCILMEN Adopted by the Co��ncil 19_ Yeae Nays NOV �i ]'� Butler Carlson Approv� 18_ �°�e Tr Favor Meredith � Sprafka ��r �igainst Tedeaco Mr. ;President, McCarty i �� a I st �'� - 2nd Laid over to 3rd and app . dopted Yeas 1��Nays eas /d � 1�/ Nays Butler �utler Carlson ��o'?:;11 Garlso Levine Levin Meredifh / ! eredith .r�� Sprafka Sprafka � Tedesco Tedes� Mr. President McCarty r. Presiden+ McCarFy O