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I as include all taxes as provided in this Article including all penalties and interest due on said taxes. (b) Delinquent taxes do not in- clude a tax liability if: (1) an administrative or court ac- tion 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 cur- rent with the payments. (c) Applicant means an individu- al if the license is issued to or in the name of an individual or the corpo- ration, 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 delin- quent taxes given to the City shall also be sent to the applicant tax- payer. 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 pro- cedures as provided in Minnesota Statutes, Section 270C.72 for the State sales and use tax imposed under Minnesota Statutes, Chap- ter 297A, provided that if a hearing must be held on the State sales and use tax, the hearings may be combined. Sec. 2-171. —Effective Date; Transitional Sales. Except as otherwise provided herein, the Elk River Sales and Use Tax authorized by this Article shall apply to sales made on or after Oc- tober 1, 2019, and shall be in addi- tion to all other taxes now in effect. The Elk River Sales and Use Tax is governed by Minnesota Statutes, Chapter 297A regarding sales that occur during any transition period described therein and, in addition, the Elk River Sales and Use Tax shall not apply to the following: (a) The gross receipts from retail sales or leases of tangible personal property made pursuant to a bona fide written contract which un- conditionally vests the rights and obligations of the parties there- to, provided that such contracts were enforceable prior to October 1, 2019, and that delivery of the tangible personal property subject thereto is made on or before De- cember31, 2019. (b) Payments made prior to Oc- tober 1, 2019, for contracts to pro- vide taxable services, provided that such contracts were enforceable prior to October 1, 2019, however the Elk River Sales and Use Tax shall apply to payments made pur- suant to such contracts to provide services on and after December 31, 2019. Secs. 5-79-5-87. —Reserved. Section 2. EFFECTIVE DATE. This ordinance shall take effect af- ter its adoption and its publication (or publication of a summary there- of in accordance with applicable law). Passed by the City Council of the City of Elk River on this 17th day of June, 2019. John J. Dietz, Mayor ATTEST Tina Allard, City Clerk Published in the Star News June 22, 2019 950039