12-10 Bill No 2024-15AFFIDAVIT OF PUBLICATION RICHFlELD
STATE OF MINNESpTA )
g$ RE80 UT ON Ntt.i22Y8
COUNTY OF HENNEPIN
R p ON APPaOVINQ
I dp solemly swGar thttt the nati
SUMlWARY PUBUCATION
ce, Per tht /W OAWNANpmof,was pablishod in We editioa,of tho AMFaVbIN i THE RICHFI LD
COOE OF OFYDINANCES
SC$loom'vsg[on Richfield 70 ADb A NEW CHAPTER
REUITED TO LOCAL
SALES AND U E 7AX
with the lcnown office of issue being locatedinthecountyof• Mn Et EAa.tt,e ciry nas edopt-
HE TNEPIN ed tha bavr feronoed emend-
rnent of tFro F ctdield Cliy C.odewiithadditionalcirculationinthecouniiesoftand
HENNEpIN
and has full knowledge of the facts staud the ve batim t ct of
belaw: the amendment is cumbersc,ne,
A)The newapaper has com lied with all of +e cvm e e of pubrcation m
P P e text is not Iustitled.the cequirernents constitut;ng qualif'ica-
Now eR opE,sE ir Re-tioa as a qualifud newspaper as provided ,gavED thebgMinn.Stat.331A.02. Y cN oi the
B)This Public Notice was printcd aad pu6- um y"
d mat tt e touow
lishai in said news otecial ublicatlore f
paper{s) once each p
we k, iar 1 :succ,csive we tc(s);the firat
insertion being on i21t9/2024 and the last gUMMARY PUBLICATI Ninsertionbeingon1?JI9/2024. BILL N0.2Q24-1b
MORTGAGE FURECLOSURE N01TCE5 ' N w a ot wwNCE c
ureunut to Mianeaota Stxt. §580.033 si R.
ESM tDU9ETAX
A OCl1
r elating to the publication of mortgage
fortclosure notitts:The newspaper oomplies T''su"ry e ordlrwnce
with the canditions desc ibed in §580.033, 3 i i"
t ro 5ecticn
subd. 1,clause(1)or(2}, If t6e newspaper's
knawn o ce of is ue is located in a co nty 'rn ordFnanca croatas a new
adjaming the county where the mortgaged a0d°a'XV-Texes.secson
preinises or Some pal t of tjie mort 1500.00ta1fi00.1o,ofM eReh6eld
premises described fn the n tia aze toca ted, p o B``ted to e lo-
a substantial portion of tfle newspaper's
oa1 sele4 d uea tax.
circulation is in th er ty. es ar me adinance are
8vailable fw pubNc inspecddt fn
the City Cbelc's oiflw dwG p nonnal
buslness hours or upon request by
By: calpn9 the CitY Managa at 842-
881-87D2.
Desigoaicd Agent
Adopad 4Y the Clty Council of
Subscribed and sworn to or affiruud be#'one
18'ot wchneid Minnesqta thi8
me on t?119/?A24 0'y°f a 2oa.
Mary B.SuAP1e,Mayor
ATTEST:
Michelle Friedrich,City Clerlc
VuhiiaMed In the
Y--..r c.-
Sun CurraB
DeCerhber'18,262
Notary pub]ic 1439527
m:....:
fi a. Dartane Marie:1+1acPherson
x NOtary'ubiic
Mfnnesota
6 CAtnm sio z F.res Jan.31,2029
Rste Information:
1)Loweet cl ed rate paid by commercial users
for companble spacx:
5999.99 per column inch
Ad ID 1439527
1
BILL NO. 2024-15
AN ORDINANCE AMENDING THE RICHFIELD CODE OF ORDINANCES TO ADD A
NEW CHAPTER RELATED TO A LOCAL SALES AND USE TAX
THE CITY OF RICHFIELD DOES ORDAIN:
Section 1. The Richfield City Code is amended to add a new Chapter XV as follows:
CHAPTER XV - TAXES
SECTION 1500. – LOCAL OPTION SALES AND USE TAX
1500.01. – Authority.
Pursuant to Session Laws 2023, Chapter 64, Article 10, Section 44, the Minnesota
Legislature has authorized the City of Richfield to impose, collect, and administer a local
sales and use tax to pay for Designated Projects in the City, including associated bonding
costs to finance all or part of the Designated Projects. The voters of Richfield approved
the imposition of the local sales and use tax at the general election on November 5, 2024.
1500.02. – Definitions.
For the purposes of this Chapter, the following terms, phrases and words, and their
derivations shall have the meaning given therein. When not inconsistent with the context,
words used in the present tense include the future, words in the plural number include the
singular number and words in the singular number include the plural number. The word
"shall" is always mandatory and not merely directory.
Subdivision 1. The term “City” means the City of Richfield.
Subd. 2. The term “Commissioner” means the Commissioner of Revenue of the
State of Minnesota or a person to whom the Commissioner has delegated functions.
Subd. 3. The term “Designated Projects” means:
(a)$11,000,000 plus associated bonding costs for construction of the Wood Lake Nature
Center building; and
(b)$9,000,000 plus associated bonding costs for construction of the Veterans Park
Complex; and
(c)$45,000,000 plus associated bonding costs for construction of the Richfield
Community Center Project.
Subd. 4. The term “State Sales and Use Tax Laws and Rules” means those
provisions of the state revenue laws applicable to state sales and use tax imposition,
administration, collection, and enforcement, including Minn. Stat. § 297A.99, Chapters
279C, 289A, 297A, and Minnesota Rules, Chapter 8130.
2
1500.03. – Local Sales and Use Tax Imposed.
Subdivision 1. Sales tax. A local sales tax is imposed in the amount of one -half
of one percent (0.5%) on the gross receipts from sales at retail sourced within City limits
which are taxable under the State Sales and Use Tax Laws and Rules.
Subd. 2. Use tax. A local use tax is imposed in the amount of one-half of one
percent of (0.5%) on the storage, use, distribution or consumption of good or services
sourced within City limits which are taxable under the State Sales and Use Tax Laws and
Rules.
Subd. 3. Application of laws. All the provisions of the State Sales and Use Tax
Laws and Rules apply to the local sales and use tax imposed by this chapter.
Subd. 4. Collection of tax. The local sales and use tax imposed by this chapter
shall be collected and remitted to the Commissioner on any sale or purchase when the
state sales tax must be collected and remitted to the Commissioner under the State Sales
and Use Tax Laws and Rules and is in addition to the state sales and use tax.
1500.04. – Effective Date of Tax; Transitional Sales.
Except as otherwise provided herein, the local sales and use tax imposed by this chapter
shall apply to sales and purchases made on or after April 1, 2025, and shall be in addition
to all other taxes now in effect. The sales and use tax is governed by Minnesota Statutes
Chapter 297A regarding sales that occur during the transition.
1500.05. – Exemption Certificates.
A fully completed exemption certificate taken from a purchaser 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 chapter will conclusively relieve the retailer from collecting and
remitting the tax to the extent the seller is also relieved of liability for the sales and use
tax under Minnesota Statutes, section 297A.665. A person who has obtained from the
Commissioner an exemption certificate pursuant to Minnesota Statutes, section 297A.72
may use such exemption certificate for the purposes of the sales tax imposed by the City.
1500.06. – Tax Clearance; Issuance of Licenses.
Subdivision 1. Tax clearance required. Pursuant to Minnesota Statutes, section
270C.72, the City may not issue or rene w a license for the conduct of trade or business
within the City if the Commissioner notifies the City that the applicant owes delinquent
City taxes, including sales and use taxes, as provided in this chapter or penalties or
interest due on such taxes.
3
Subd. 2. Applicant defined. For purposes of this subdivision, “applicant” means
an individual, if the license is issued to or in the name of an individual, or the corporation
or partnership, if the license is issued to or in the name of a corporation or partnership or
other entity.
Subd. 3. Delinquent taxes defined. For purposes of this subdivision, “delinquent
taxes” do not include a tax liability if: (i) an administrative or court action which contests
the amount or validity of the liability has been filed or served, (ii) the appeal period to
contest the tax liability has not expired, or (iii) the applicant has entered into a payment
agreement and is current with the payments.
Subd. 4. Notice of delinquent taxes; request for hearing. A copy of the notice of
delinquent taxes given to the City must also be sent to the applicant taxpayer. In the case
of renewal of a license, if the applicant requests a hearing in writing , within 30 days of
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.
1500.07. – Deposit of Revenues; Costs of Administration.
All the revenues, interest, and penalties derived from the local sales and use tax imposed
by this chapter collected by the Commissioner and remitted to the City shall be deposited
by the City Finance Director in the City treasury and shall be credited to the fund
established to pay the costs of collecting the local sales and use tax imposed by this
chapter and to finance the capital and administra tive costs directly related to completing
the Designated Projects.
1500.08. – Bonding Authority.
Subdivision 1. Issuance of bonds. The City may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the Designated Projects.
The aggregate principal amount of bonds issued may not exceed $65,000,000, plus an
amount applied to the payment of costs of issuing the bonds. The bonds may be paid
from or secured by any funds available to the City, including the tax authorized by this
chapter. The issuance of bonds is not subject to Minnesota Statutes, sections 275.60
and 275.61.
Subd. 2. Bonds not subject to debt limitation. The bonds are not included in
computing any debt limitation applicable to the City. Any levy of taxes under Minnesota
Statutes, section 475.61, to pay principal of and interest on the bonds is not subject to
any levy limitation. A separate election to approve the bonds under Minnesota Statutes,
section 475.58 is not required.
4
1500.09. – Termination of Tax.
The local sales and use tax imposed by this chapter shall terminate at the earlier of (1)
20 years after being first imposed, or (2) when the City Council determines that the
amount received from the tax is sufficient to pay for the costs of the Designated Projects
as required under Minnesota Statutes, section 297A.99, subdivision 3, paragraph (a), plus
an amount sufficient to pay the costs related to issuance of any bonds authorized under
subsection 1500.08 and Minnesota Statutes, chapter 475, including interest on the bonds.
Except as otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3 (f),
any funds remaining after payment of the allowed costs due to the timing of the
termination of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall
be placed in the general fund of the City. The tax imposed by this chapter may expire at
an earlier time if the City so determined by ordinance.
1500.10. – Agreement with the Commissioner.
The City may enter into an agreement with the Commissioner regarding each party’s
respective roles and responsibilities related to the imposition, administration, collection,
enforcement, and termination of the local sales and use tax imposed by this chapter. Any
such agreement shall not abrogate, alter, or otherwise conflict with the State Sales and
Use Tax Laws and Rules, this chapter, or Session Laws 2023, Chapter 64, Article 10,
Section 44.
Section 2. Effective Date. This Ordinance is effective in accordance with Section 3.09 of
the Richfield City Charter.
Adopted by the City Council of the City of Richfield on this 10th day of December, 2024.
Mary B. Supple, Mayor
ATTEST:
Michelle Friedrich, City Clerk
AFFIDAVIT OF PUBLICATION RICHFlELD
STATE OF MINNESpTA )
g$ RE80 UT ON Ntt.i22Y8
COUNTY OF HENNEPIN
R p ON APPaOVINQ
I dp solemly swGar thttt the nati
SUMlWARY PUBUCATION
ce, Per tht /W OAWNANpmof,was pablishod in We editioa,of tho AMFaVbIN i THE RICHFI LD
COOE OF OFYDINANCES
SC$loom'vsg[on Richfield 70 ADb A NEW CHAPTER
REUITED TO LOCAL
SALES AND U E 7AX
with the lcnown office of issue being locatedinthecountyof• Mn Et EAa.tt,e ciry nas edopt-
HE TNEPIN ed tha bavr feronoed emend-
rnent of tFro F ctdield Cliy C.odewiithadditionalcirculationinthecouniiesoftand
HENNEpIN
and has full knowledge of the facts staud the ve batim t ct of
belaw: the amendment is cumbersc,ne,
A)The newapaper has com lied with all of +e cvm e e of pubrcation m
P P e text is not Iustitled.the cequirernents constitut;ng qualif'ica-
Now eR opE,sE ir Re-tioa as a qualifud newspaper as provided ,gavED thebgMinn.Stat.331A.02. Y cN oi the
B)This Public Notice was printcd aad pu6- um y"
d mat tt e touow
lishai in said news otecial ublicatlore f
paper{s) once each p
we k, iar 1 :succ,csive we tc(s);the firat
insertion being on i21t9/2024 and the last gUMMARY PUBLICATI Ninsertionbeingon1?JI9/2024. BILL N0.2Q24-1b
MORTGAGE FURECLOSURE N01TCE5 ' N w a ot wwNCE c
ureunut to Mianeaota Stxt. §580.033 si R.
ESM tDU9ETAX
A OCl1
r elating to the publication of mortgage
fortclosure notitts:The newspaper oomplies T''su"ry e ordlrwnce
with the canditions desc ibed in §580.033, 3 i i"
t ro 5ecticn
subd. 1,clause(1)or(2}, If t6e newspaper's
knawn o ce of is ue is located in a co nty 'rn ordFnanca croatas a new
adjaming the county where the mortgaged a0d°a'XV-Texes.secson
preinises or Some pal t of tjie mort 1500.00ta1fi00.1o,ofM eReh6eld
premises described fn the n tia aze toca ted, p o B``ted to e lo-
a substantial portion of tfle newspaper's
oa1 sele4 d uea tax.
circulation is in th er ty. es ar me adinance are
8vailable fw pubNc inspecddt fn
the City Cbelc's oiflw dwG p nonnal
buslness hours or upon request by
By: calpn9 the CitY Managa at 842-
881-87D2.
Desigoaicd Agent
Adopad 4Y the Clty Council of
Subscribed and sworn to or affiruud be#'one
18'ot wchneid Minnesqta thi8
me on t?119/?A24 0'y°f a 2oa.
Mary B.SuAP1e,Mayor
ATTEST:
Michelle Friedrich,City Clerlc
VuhiiaMed In the
Y--..r c.-
Sun CurraB
DeCerhber'18,262
Notary pub]ic 1439527
m:....:
fi a. Dartane Marie:1+1acPherson
x NOtary'ubiic
Mfnnesota
6 CAtnm sio z F.res Jan.31,2029
Rste Information:
1)Loweet cl ed rate paid by commercial users
for companble spacx:
5999.99 per column inch
Ad ID 1439527