4.11 SR 06-05-2023 - Laserfiche WebLink

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For each month of collection beginning January 1, 2024, the department will transmit taxes reported for that month in one monthly payment. The transmittal will be sent approximately 40 days after month end. The department retains a fee for administering, collecting, and enforcing the Elk River taxes as provided in this agreement. The department sends notification each month to Elk River with the ƒƚƓƷŷ͸ƭ ƭğƌĻƭ ğƓķ ǒƭĻ Ʒğǣ ĭƚƌƌĻĭƷźƚƓƭ ğƓķ ƷŷĻ ğķƒźƓźƭƷrative fees deducted. See the calendar examples below. Reports Upon request, the department will provide Elk River with a report showing information about taxpayers and the amount of taxes remitted. This report can be requested once per year at no additional cost. Elk River must submit a written request via email or US mail. The department will consider requests for more frequent reports for an additional administrative fee. Disclosure Elk River understands that any local sales and use tax account information given to it by the department is subject to the classification and disclosure provisions in Minnesota Statutes, chapters 13 and 270B. Pursuant to Minnesota Statutes, section 270B.12, subdivision 2, such information can only be used to the extent necessary to administer the local sales or use tax. The department will provide disclosure training materiğƌƭ Ʒƚ 9ƌƉ wźǝĻƩ͸ƭ ķĻƭźŭƓğƷed representative. Elk River must train any employees with a business need to access not public Minnesota sales and use tax information provided by the department. All employees who have a business reason to access not public tax information must complete the required training annually. New employees and other users who did not previously have a business reason to access not public tax information must complete the training before they may be granted access it. Elk River must update its disclosure authorization form by December 31 of each year, providing a list of all personnel who are trained and authorized to view not public Minnesota sales and use tax information. If an authorized employee or official no longer needs access to tax information due to a change of duties, separation from employment, or ğƓǤ ƚƷŷĻƩ ƩĻğƭƚƓͲ źƷ źƭ 9ƌƉ wźǝĻƩ͸ƭ ƚĬƌźŭğƷźƚƓ Ʒƚ źƓƭƷƩǒĭƷ ƷŷĻ ķĻƦğƩƷƒĻƓƷ͸ƭ ƌƚĭğƌ Ʒğǣ ƌźğźƭƚƓ Ʒƚ ƷĻƩƒźƓğƷĻ access rights for that individual by the start of the next calendar quarter. Failure to conduct the required disclosure trainings or update the user access list as described above will ƩĻƭǒƌƷ źƓ ƷŷĻ ķĻƦğƩƷƒĻƓƷ ƭǒƭƦĻƓķźƓŭ 9ƌƉ wźǝĻƩ͸ƭ access to not public Minnesota sales and use tax information until such training is completed. Inspection of records and audit information The department will allow Elk River to inspect and audit all data, records, and other information relating to its local sales or use tax, the cost of collecting the tax, and the performance by the department under this agreement. Elk River will submit any requests to inspect the sales or use tax data to the department in writing, as prescribed by the department. Reimbursement of costs The department will review its own direct and indirect costs for administering, collecting, and enforcing local taxes as needed and adjust costs accordingly. If changes are required, the department will notify 3