246345 /
ORIGINAL TO CITY CLERK 24634�
CITY OF ST. PAUL FOENCIL NO.
OFFICE OF THE CITY CLERK
^ U CIL RESOLUTION—GENERAL FORM
.PRESENTED BY
COMMISSIONE ' DAT�
WHEREAS, the City of Saint Pau1 is faced with a severe
financial crisisf and
WHEREAS, the methods of raising additional revenues are
severely limited by specifie statutory and Charter provisions= and
WHEREAS, the Commissioner� of Taxation of the State of Minnesota
is authorized by law to collect from Saint Paul residents a surtax
on the income tax owed the State of Minnesotap and
WHEREAS, a special election has been called pursuant to law
for December 9, 1969, for the purpose of amending the Saint Paul
City Charter to authorize the imposition of such a surtax; now,
therefore, be it
RESOLVED, That in the event of a favorable vote in aforesaid
election, the Council of the City of Saint Paul hereby expr�sses its
intent to pass an ordinance providing for a 1(�6 surtax of the Minnesota
State Tncome Tax on all resident individuals ot the City of Saint Paul,
a copy of a draft of such o=dinance being attached hereto and made a
part of this resolution by reference.
F�RM ,�d'P�' `�� ;�
i4sst. co,r�;�;;�:. ;i cou��q
se9
NOV 1 � 1969
COUNCILMEN Adopted by the Council 19—
Yeas Nays
Carlson
Dalglish pprovedNOV l 8 1��� 19—
Meredith i�_In Favor
Peterson \ �
Sprafku �� Mayor
Tedesco A 8'ainst
Mr. Preaident, Byrne
��-�s�� NOV 2 2 196�
�o
� //-! /-
Orieinal to City Clerk
ORDINANCE
' COUNCIL FILE NO
. PRESENTED BY ' ORDINANCE NO
An ordinance amending the Saint Paul Legis-
lative Code by adding a chapter imposing a
tax on incomes of residents of the City of
Saint Paul and providing tor the paynaent,
collection and administration thereof. This
is an emergency ordinance rendered necessary
for the preservation of the public peace,
health and safety.
THE COUNCIL OF THE CITY OF SATNT PAUL DOES ORDAIN:
Section 1. That the Saint Paul Legislative Code be a�d the
same is hereby amended by adding a chapter to be designated
Chapter 99B as followss
99B.01. Words, Terms and Phra�e�. Unless the language or
context clearly indieates that a different meaninq is intended,
the following words, terms and phras�s, for the purposes of this
chapter, shall be given the meanings subjoined to them:
City. The term "City" means the City of Saint Paul, Minnesota.
Commissioner. The term "Commissioner" means the Commissioner
of Taxation of the State of Minnesota.
Fiscal Year. The term "Fiscal Year" means an accounting period
of 12 months ending on the last day of any month other than December.
In the case of any ta�cpayer who has made the election provided by
Minnesota Statutes, Section 290.40 (2) , the term means the �nnual
period (varying from 52 to 53 week�) so elected.
Income. The term "Income �hall mean salaries, bonuses, wages,
commissions, interest, dividends, profits and all other compengation-
which is subject to t� under Minnesota Statutes, Chapter 290, earned
after December 31, 1969.
Resident Employer. For purposes o£ this chapter the term
"resident employer" means any person, including individuals,
fiduciaries, estates, tru�ts, partnerships, and corporations
transacting business in or deriving any income from sources
within the City of Saint Paul for whom an individual performs
any service, of whatever nature, as the employee of such person,
except that if the person for whom the individual performs or
performed the services, does not have legal control of the payment
for such services, the term "employer" means the person h�ning legal
control of the payment of such wages. As used in the preceding
sentence, the term "employer" includ�s any corporation, individu�l,
Yeas Councilmen Nays Passed by the Counci�
Carlson
Dalglish In Favor
Meredith
Peterson
Sprafka Against
Tedesco
Mr. President (Byrne) _ Approved•
Atteat: • �
City Clerk �, Mayor
�� �
Form approved Corporation Counsel By °'
�
2
estate, trust, or organization which is exempt from taxation
under Minnesota Statutes, Section 290.05, and further includes,
but is not limited to, officers of corporations who have legal
control either individually or jointly with another or others,
of the payment of the wages.
Resident Individual. The term "Resident Individual" means
any natural person who is domiciled in the City of Saint Paul
on the last day of the taxable year.
Taxable Year. The term "Taxable Year" means the period for
which taxes levied by this chapter are imposed. It shall be a
calendar year or a fiscal year.
Taxpayer. The term "Taxpayer" means any person subject to
a tax imposed by this chapter.
Words Not Defined. Words and term� unless herein specifically
defined shall be given the meanings ascribed to them in Minnesota
Statutes, unless the language or context clearly indicates that a
different meaning is intended.
99B.02. Tax Imposed. A tax for the taxable years beginning
after December 31, 1969, and ending prior to January 1, 1972, as
determined under Minnesota Statutes, Chapter 290, of lOg6 of the
income tax liability incurred by a taxpayer to the 5tate of
Minnesota pursuant to Minnesota Statutes, Chapter 290, is her�by
imposed on resident individuals of the City of Saint Paul.
99B.03. Pavment and Collection. All taxes imposed by this
chapter shall be paid to and collected by the Co�issioner of Taxation
of the State of Minnesota at the same time and in the �ame manner as
income taxes due to the State of Minnesota pursuant to agreement as
hereinafter provided. In a11 matters pertaining to failure to file
a return, filing a false return, withholding tax, filing of declaration
of estimated tax, joint returns, amended returns, penalty for late
payment, delinquent taxes, claims for refunds, penalties and interest,
extension of time for filing returns, late payment of tax, and all
other matters pertaining to the enforcement and administration of
this chapter the provisions of Minnesota Statutes, Chapter 290, unless
clearly inapplicable, shall apply with full and equal force.
99B.04. Withholding Ta�c. Subdivision l. Employees required
to authorize deductions. Any person subject to the tax imposed by
this ehapter who receives income from an employer, which income is
subject to withholding pursuant to Minnesota Statutes, Section
290.92, shall authorize such employer to withhold the proper amount
of tax imposed by this chapter in the same manner as provided in
afore�aid Section 290.92, whether or not such employer is a resident
employer.
3
Subdivision 2. Resident employers �equired to wi�hhold Tax.
Resident employers shall deduct, withhold and pay to the Commis-
sioner of Taxation in the same manner and at the same time as
required by aforesaid Section 290.92, the proper amount of tax
imposed by this chapter on income of resident individuals.
99B.05. Declaration of Estimated Tax. Subdivision 1.
Requirements of Declaration. Every taxpayer who received in-
come taxable under this chapter, which t� for any reason is
not subject to withholding either under Minnesota Statutes,
Section 290. 92, or under this chapter shall, at the same time
and in the same manner as provided in Minnesota Statute�,
Section 290.93, make and file with the Commissioner a declaration
of estimated tax for the taxable year.
Subdivision 2. Pavment reQUired. The amount of estimated
tax with respect to which a declaration is required by Subdivision
1 shall be paid at the same time and in the same manner as provided
in Minnesota 5tatutes, Section 290.93.
99B.06. Agreement with Coa�nissioner. Detailed procedu�es
for payment, collection and remis�ion to the City of the tax
imposed by this chapter shall be set forth in a written agreement
to be entered into by the City and the Commissioner of Taxation.
Said agreement and any amendments thereto �hall be approved by
resolution of the Council. Three copies of said agreement and
any amendments thereto shall be kept on file in the oEfice of
the City Cl�rk and copies thereof shall be available to the
public at cost.
Section 2. SEVERABILITY. If any part, sentence or clause
of this ordinance shall be adjudged void or of no effect for
any reason, such decision shall not affect the validity of
any of the remaining portions of this ordinance.
Orlsintl to Cit�Clerk
� � ORDINANCE
' COUNCIL FILE NO
� PRESENTED BY ORDINANCE NO
4
Seetion 3. This ordinance is hereby de�lared to be an emergency
ordinance rendered necess�ry for the presetvation of the public
peace, health and safety.
Section 4. EFFECTIVE DATE. This ordinance shall be effectiwe
at 12:01 A.M. January 1, 1970, and shall expire at 11:59 P.M.
December 31, 1.971.
Yeas Councilmen Naye Passed by the Council
Carlson
Dalglish Tn Favor
Meredith
Peterson
Sprafka Againat
Tedesco
Mr. President (Byrne) Approved: _
Atteat:
City Clerk Mayor
�� Form approved Corporation Counsel By
TryNate t0 We ConDtrolNz' '
.a .
+ ORDII�T .ANCE
• COUNCIL FIl.E NO
' PRESENTED BY ORDINANCE NO
1►a os�li� �wil� I�b� qtat lsql LMi�w-
laEiw Cad� bY a�ipq a e�apia�r isposi� a
e.+tac e�► in�o�r� ot s+�s�Mwtar �f tA� Ci1� e!
�ai�� aaal► awd p�soA►ldiaq !os t2a pa�t�.
ool]�warti�a a�A �iai�t,s��l►�w► t,1�sr�wl. �'hia
ie �a �r�a+�roaY o�s►dlaaa�rr srs�r�d o�a�saas7
tos th� p�t��s�at� o! ir� �rlio �,
hsalth �nd sal�ty.
TA� CO'i�IC17. O�' T� C3I'!'Y t'� �J1t11�' �71� �0i/ 4��
i�ot� 1. �`hat t2i� flaint Pa►q,i L�isl�zi�►a Ce� l� atr� tl�
� i+� 'l�srby a�as�d�d by a�dia� a �►Ir�r to lwr d�siyeal�.�d
C2�rapt�� 99s a� tolla+�s:
99�.01. a . �►sa th� lanqwp� os
craatiatt oleatly iad�ie=tt�� tbat a di! t ��q ia ia�d�d,
tl� loilariaq vros�d�, t�r�ur aad p�rasss, lo.� t�i pu�cpooai a►! t�i�
abapt�s'. �11 b�e �irr�t tl» tw�i�qs a►��� to ti�us�
� it . ,�i tastir *CitY• �r�a tls� Ci� o! �aint �aNl. 1l�rota„
Co�wi���p�r. '� t�s'ia "Cv�i�sivrMS* � t.2�t Ct�ris�iOD�s
o! la�e�ation ot th� 8ta� o! Dli�n�iota.
l�.�l YMi'► '� �i� '�?'1�1 Y��t� M� � �1i1A�/ �i"�O�
O� lZ »ontba �di� o� ti� la�t llay o! aa4r tw�tlt Ot�r lbM� ON�s•
t� tt�► � ot aw� tras��s who �u �� t'� �1�eioA poc�►iMd i�
1[iaw�o�a �tatut�s, Motion 294�40 (2) . t� t�s� �rr�s t�ue a�atial
p�ciod ��+�'y�'i� lro� 52 te S3 w�it�) w �l�ot�d.
,j�r i'h� t�s'� "i�ooar ��►21 r�o Mla�ci�u• Da�. 'w�e�,
o�l.�►sio�. itrt�s�st, Oi�id�ads, psnlilta a�d ail ot�s ��ratiou
wAioh i� s���rt to tax �ur Min�sota ttatal�r�, t"�►i+�r 110, Ns�d
alt�s� D�o�rs 31, 1169.
1ta�s�Nw� �alo�r+�r. i�a�a�c �spoM� ot ttii� ob+�l+�r tA� !�
' `s+uriia�! M�plo�s" I�ra� a� �e'�os, iwel�ie* #�liri�l�.
ti�t�e�atira� qtat�s�. trwt�� pas't�s�� ari erspo�tio��
tra�uavtiK bwiMSS ia as 4�irl.� auY 3a�wr � �oaserr�
rrilDiw t� C3irr o! �aiat ta�r.i !ar � a� i�tii��al �s�
aOt'� Ns'!'1o�. �@►! M�t�'�lis Mti1ts�1• 1t� !1!! �►1+{�� o! �tlf�t �s�Olt.
�t t�it u �1� � �! t� � ��►��� � O!`
p�lOSMd l�Nt Nt'�►i��� � � ��M 1�11 oOS�!'�l 0! l�1i p�M11t
!et �Yd�'i Ni'1/1�Ni� � t�i1�1 •M�lO�s" �1M! !A� !N�!'�OM► �'��! �1
QOa1L101 O� �1N �! O= /��! �!• � 1L��Q �1L �11� �11�
�t��♦ !� �� »��P�!• �AOl�i � �O�tt�iOw� 111i�11�M1♦
Yeas Councilmen Nays Pa�ssed by the Counc�l
Carlson
��� ` Tn Favor
Meredith
Peterson
A n•n;nst
Sprafka
Ted�co
�r. Pr�ident (Byrne) Approved: .
Att�t: r
City L"'l�rk Ma�or
�� Form approved Corporation Couneel By
- �:: . ,
�
2
estate, trust, or organization which is exempt from taxation
under Minnesota Statutes, Section 290.05, and further i�cludes,
but is not limited to, officers of corporations who have legal
control either individually or jointly with another or others,
of the payment of the wages.
Resident Individual. The term "Resident Individual" means
any natural person who is domiciled in the City of Saint Paul
on the last day of the taxable year.
Taxable Year. The term "Taxable Year" means the period for
which taxes levied by this chapter are imposed. It shall be a
calendar year or a fiscal year.
Taxpayer. The term "Taxpayer" means any person subject to
a tax imposed by this chapter.
Words Not Defined. Words and terms unless herein specifically
defined shall be given the meanings ascribed to them in Minnesota
Statutes, unless the language or context clearly indicates that a
different meaning is intended.
99B.02. Tax Imposed. A tax for the taxable years beginning
��-° ^--- i.... �i i oG a �,,.7 e�r��,n�-r »rZnr t�C� J�*ivarv 1 . �.972 . 3S
Qj.1.�lil LG�..i:.lLW4Y Ji� i.iv.r/ .. ;} y-'� ' '
determined under Minnesota Statutes, Chapter 290, o� 10% ot the
income tax liability incurred by a taxpayer to the State of
Minnesota pursuant to Minnesota Statutes, Chapter 290, is hereby
imposed on resident individuals of the City of Saint Paul.
c
99B.03. Payment and Collection. All taxes imposed by this
chapter shall be paid to and collected by the Commissioner of Taxation
of the State of Minnesota at the same time and in the same manner as
income taxes due to the State of Minnesota pursuant to agreement as
hereinafter provided. In all matters pertaining to failure to file
a return, filing a false return, withholding tax, filing of declaration
of estimated tax, joint returns, amended returns, penalty for late
payment, delinquent taxes, claims for .refunds, penalties and interest,
extension of time for filing returns, late payment of tax, and all
other matters pertaining to the enforcement and administration of
this chapter the provisions of Minnesota Statutes, Chapter 290, unless �
clearly inapplicable, shall apply with full and equal force.
99B.04. Withholding Tax. Subdivision 1. Employees required
to authorize deductions. Any person subject to the tax imposed by
this chapter who receives income from an employer, which income is
subject to withholding pursuant to Minnesota Statutes, Section
290.92, shall authorize such emplayer to withhold the proper amount
of tax imposed by this chapter in the same manner as provided in
aforesaid Section 290.92, whether or not such employer is a resident
employer. �
,, .. ,
� � a� _ ,
3
Subdivision 2. Resident employers required to withhold Tax.
Resident employers shall deduct, withhold and pay to the Commis-
sioner of Taxation in the same manner and at the same time as
required by aforesaid Section 290.92, the proper amount of tax
imposed by this chapter on income of resident individuals.
99B.05. Declaration of Estimated Tax. Subdivision 1.
Requirements of Declaration. Every taxpayer who received in- .
come taxable under this chapter, which tax for any reason is
not subject to withholding either under Minnesota Statutes,
Section 290. 92, or under this chapter shall, at the same time
and in the same manner as provided in Minnesota Statutes,
Section 290.93, make and file with the Commissioner a declaration
of estimated tax for the taxable year.
Subdivision 2. Payment required. The amount of estimated
tax with respect to which a declaration is required by Subdivision
1 shall be paid at the same time and in the same manner as provided
- in Minnesota Statutes, Section 290.93.
99B..06. Aqreement with Commissioner. Detailed procedures
�G..r r,a�rtncnf- nnZlAntinn aY�� T'P..TIt1ASlA11 t0 the Clty Of the tc1X
.r r�1�.�----.
imposed by this chapter shall be set torth in a written agreemen�
to be entered into by the City and the Commissioner of Taxation.
Said agreement and any amendments thereto shall be approved by
resolution of the Council. Three copies of said agreement and
any �amendments thereto shall be kept on file in the office of
the City Clerk and copies thereof shall be available to the
public' at cost.
Section 2. SEVERABILITY. If any part, sentence or clause
of this ordinance shall be adjudged void or of no effect for
any reason, such decision shall not affect the validity of
any of the remaining portions of this ordinance.
,.
......-..,.....�..�..-..,-. ...._....-.:......_. . ........ . ..... .. .._...... .. ... _.. ..__'... . ._..... .. _ ._....... . .. . _ .. . . . . . ._. .. .... .. .........._ ....... . . . T�.. .. ,�
i
Tel�ie�b to tLe ComD�s'dNr .
.
� � � ORDINI� NCE
� ������o
J RRESENTED 8Y ORDINANCE NO
�
4
iws��i►�o�► 3. l�i� I�sil,aa�e� i+� �srr�rr Ms1as+M #�o A� M �rr��r
ea�l�La�t� a�si�s+M s��r+�ue! � t� �nra�� o! �rr �►ii�
p�r. Asalir� ari M�irl�.
h��tt+o� �. ��3�►i �!!« !'hi�► p�+d�M� �t1 � l�t�iw�
at 13 t 41 ��11. 3� 1. 1lr94. �wi sf�il �is+� �� ll�r� #.�t,�
�= 31, 19'fl•
Yeaa Counc3lmen Naye Paaeed by tha Counci�
Carlson
D�� Tn Favor
Meredith
Peterson A�;�t
Sprafka
Tedescc�
�r. Pre�ident (Byrne) Approved:
Attest:
City Clerk Mayor
��
Form spprnn�l Cor�ora#on Counael By •
` ��
2 .
estate, trust, or organization which is exempt from taxation
uncier Minnesota Statutes, Section 290.05, and further includes,
but is not limited to, officers of corporations who have legal
control either individually or jointly with another or others,
of the payment of the wages.
Resident Individual. The term "Resident Individual" means
any natural person who is domiciled in the City of Saint Paul
on the last day of the taxable year.
Taxable Year. The term "Taxable Year" means the period for
which taxes levied by this chapter are imposed. It shall be a
calendar year or a fiscal year.
Taxpayer. The term "Taxpayer" means any person subject to
a tax imposed by this chapter.
Words Not Defined. Words and terms unless herein specifically
defined shall be given the meanings ascribed to them in Minnesota
Statutes, unless the language or context clearly indicates that a
different meaning is intended.
99B.02. Tax Imposed. A tax for the taxable years beginning
r� � ,. _..�.,..,... �, � , g�o� �r.a on�;n�r prin,- tra �anuary 1 . 1972, as
tii�.G1 LG:��.a�w�i .i - - �
determined under�Minnesota Statutes, Chapter 290, of 10% ot tne
income tax liability incurred by a taxpayer to the State of
Minnesota pursuant to Minnesota Statutes, Chapter 290, is hereby
imposed on resident individuals of the City of Saint Paul.
c
99B.03. Payment and Collection. All taxes imposed by this
chapter shall be paid to and collected by the Commissioner of Taxation
of the State of Minnesota at the same time and in the same manner as
income taxes due to the State of Minnesota pursuant to agreement as
hereinafter provided. In all matters pertaining to failure to file
a return, filing a false return, withholding tax, filing of declaration
of estimated tax, joint returns, amended returns, penalty for late
payment, delinquent taxes, claims for refunds, penalties and interest,
extension of time for filing returns, late payment of tax, and all
other matters pertaining to the enforcement and administration of
this chapter the provisions of Minnesota Statutes, Chapter 290, unless
clearly inapplicable, shall apply with full and equal force.
99B.04. Withholding Tax. SubdivisiQn 1. Employees required
to authorize deductions. Any person subject to the tax imposed by
this chapter who receives income from an employer, which income is
subject to withholding pursuant to Minnesota Statutes, Section
290.92, shall authorize such employer to withhold the proper amount
of tax imposed by this chapter in the same manner as provided in
aforesaid Section 290.92, whzther or not such employer is a resident
employer. ' �
_ _ _._�______.__
.___ -�
_
,
� �. .
.
3
Subdivision 2. Resident employers required to withhold Tax.
Resident employers shall deduct, withhold and pay to the Commis-
sioner of Taxation in the same manner and at the same time as
required by aforesaid Section 290.92, the proper amount of tax
imposed by this chapter on income of resident individuals.
99B.05. Declaration of Estimated Tax. Subdivision l.
Requirements of Declaration. Every taxpayer who received in-
come taxable under this chapter, which tax for any reason is
not subject to withholding either under Minnesota Statutes,
Section 290. 92, or under this chapter shall, at the same time
and in the same manner as provided in Minnesota Statutes,
Section 290.93, make and file with the Commissioner a declaration
of estimated tax for the taxable year.
Subdivision 2 . Payment required. The amount of estimated
tax with respect to which a declaration is required by Subdivision
1 shall be paid at the same time and in the same manner as provided
- in Minnesota Statutes, Section 290.93.
99B.06. Aqreement with Commissioner. Detailed procedures
�F„r ..a�„v,�„t- ,.,,1 1 Ant-;nn anf� rPmission to the City of the tax
.�.... r_.1 .,____� _�_-- - - - -
imposed by this chapter shall be set tortn in a writien �greett�eiii.
to be entered into by the City and the Commissioner of Taxation.
Said agreement and any amendments thereto shall be approved by
resolution of the Council. Three copies of said agreement and
any �amendments thereto shall be kept on file in the office of
the City Clerk and copies thereof sha11 be available to the
public' at cost.
Section 2. SEVERABILITY. If any part, sentence or clause
of this ordinance shall be adjudged void or of no effect for
any reason, such decision shall not affect the validity of
any of the remaining portions of this ordinance.
_. ___ _ _ . __ _ _ _ . . _ . _ �s
_____ _ __.__ ___. _ _.____. _ . _
_ _ r,�,.�..
Oritinsl tg City Cle k � � /,— ��'' � /
.
ORDINANCE
• COUNCIL FILE NO
' PRESENTED BY ORDINANCE NO
ordinance anaending the Saint Paul Legis-
1 tive Code by adding a ch�►pte= imposing a
t on incomes of residents ot the City of
Sai t Paul and providing for the p�yment,
coll ction and acti+ninistratio� thereof. This
is an emergency ordinance rendered nece�sary
for th preservation of the public peace,
health nd safety.
THE COUNCZL OF THE ZTY OF SAINT PAUL DOES ORDAIN:
Section 1. Tha the Saint Paul Legi�lative Code be and the
same is hereby amende by adding a chapter to be designated
Chapter 99B as follows
99B.01. Words Te s and Phrases. Unless the language or
context clearly indicate� that a different meaning is intended,
the following word�, ternas and phrases, for the purposes of this
chapter, shall be given the meanings subjoined to them:
C�. The term "City" m ans th� City of Saint Paul,
Minnesota.
Commissioner. The term °Co issioner" means the Commissioner
of Taxation of the State of Minne ota.
Fiscal Year. The term "Fiscal Year" means an accounting period
of 12 months ending on the last day f an� month other than December.
Tn the case of any taxpayer who has nn de the eleetion provided by
Minnesota Statutes, Section 290.40 (2) , the term means the annual
period (varying from 52 to 53 weeks) so elected.
Tncome. The t�rm "Tncome" shall mea salaries, w�ges, com-
missions or other compensation earned afte December 31, 1969.
Re�ident Employer. For purposes of thi chapter the term
"resident employer" means any person, includi individuals,
fiduciaries, estates, trusts, partnerships, an corporations
transacting business in or deriving any income om sources
within the City of Saint Paul for whom an indivi al performs
any service, of whatever nature, as the employee o such person,
except that if the person for whom the individual rforms or
performed the services, does not have legal control f the payment
for such service�, the term "employer" means the per n having legal
control of the payment of such wages. As used in the receding
sentence, the term "employer" includes any corporation, individaal,
Yeae Councilmen Nays Passed by the Counci
Carlson
Dalgliah
Meredith Tn Favo
Peteraon
Sprafka. Againat
Tedesco
Mr. President (Byrne)
Approved:
Attest:
��
City Clerk Mayor
�� �������� �
Form approved Corporation Counsel By
I�IEw / � ����E s�o�mi7T�:�,� N�✓ a/, �9�y —s� �o�n;��r�-r�s