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Sec. 2-169. —Collection and Enforcement. The Elk River Sales and Use Tax imposed by the City pursuant to this Article shall be subject to the same interests, penalties, and other rules as are applicable to the State general sales tax imposed by Minnesota Statutes Chapters 270C, 289A and 297A. The Elk River Sales and Use Tax imposed by the City pursuant to this Article may be collected by the State on behalf of the City as provided by an appropriate agreement with the Minnesota Commissioner or Revenue. The Elk River Sales and Use Tax imposed by the City pursuant to this Article shall expire at the earlier of (1) 25 years after the Elk River Sales and Use Tax is first imposed, or (2) when the City Council determines that $35,000,000 has been received from the Elk River Sales and Use Tax to pay for the Designated Projects, plus an amount sufficient to pay the costs related to the issuance and paying debt service on the bonds. Any funds remaining after payment of all such costs and retirement or redemption of the bonds shall be placed in the general fund of the City. The Elk River Sales and Use Tax imposed by the City pursuant to this Article may expire at any earlier time if the City Council so determines by ordinance. Sec. 2-170. —Tax Clearance; Issuance of Licenses. The City may not issue or renew a license for the conduct of trade or business in the City if the Commissioner notifies the City that the applicant for such license owes delinquent Elk River Sales and Use Taxes as provided in this Article, or penalties or interest due on such taxes. For the purposes of this section, the following terms have the following meanings: (a) Elk River Sales and Use Taxes include all taxes as provided in this Article including all penalties and interest due on said taxes. (b) Delinquent taxes do not include a tax liability if: (1) an administrative or court action which contests the amount or validity of the liability has been filed or served; (2) the appeal period to contest the tax liability has not expired; or (3) the applicant has entered into a payment agreement and is current with the payments. (c) Applicant means an individual if the license is issued to or in the name of an individual or the corporation, partnership or other entity if the license is issued to or in the name of a corporation, partnership or other entity. (d) A copy of the notice of delinquent taxes given to the City shall also be sent to the applicant taxpayer. In the case of renewal of a license, if the applicant requests a hearing in writing, within thirty (30) days of the receipt of the notice of delinquent taxes, then a contested case hearing shall be held by the Commissioner under the same procedures as provided in Minnesota Statutes, Section 270C.72 for the State sales and use tax imposed under Minnesota Statutes, Chapter 297A, provided that if a hearing must be held on the State sales and use tax, the hearings may be combined. 4 586504v2EL185-44