01-0641R

RESOLUTION REVOKING THE ON SALE WINE AND 3.2 BEER LICENSES OF SIGEES LLP FOR NONPAYMENT OF MINNESOTA SALES TAX AS REQUIRED BY MINNESOTA STATUTES SECTION 270.72.

BY PRESIDENT EDWARDS:

        WHEREAS, Sigees LLP holds on sale beer and wine licenses issued by the city of Duluth for premises known as Sigees Restaurant located at 3904 Grand Avenue in Duluth; and

        WHEREAS, Minnesota Statutes §270.72 requires that a political subdivision issuing liquor licenses must revoke such licenses if the commissioner of revenue notifies the political subdivision that one of the licensees owes delinquent state taxes; and

        WHEREAS, on July 18, 2001, the commissioner of revenue notified the city of Duluth that Sigees LLP owed delinquent state sales tax and requested that the city revoke the wine and 3.2 beer licenses of Sigees LLP; and

        WHEREAS, on August 14, 2001, Brian D. Coulson, owner of Sigees LLP, appeared before the Duluth alcohol, gambling and tobacco commission and acknowledged that Sigees LLP did in fact owe delinquent state sales taxes; and

        WHEREAS, on August 14, 2001, the Duluth alcohol, gambling and tobacco commission passed a resolution recommending that the Duluth city council revoke Sigees LLP's on sale wine and 3.2 beer licenses as required by Minnesota Statutes §270.72;

        NOW, THEREFORE, BE IT RESOLVED, that the Duluth City Council does hereby revoke the on sale wine and 3.2 beer licenses held by Sigees LLP pursuant to Minnesota Statutes §270.72 and after notice and request to do so from the Minnesota commissioner of revenue.



STATEMENT OF PURPOSE:  Minnesota Statutes §270.72 provides that the commissioner of revenue can request any state or local licensing authority to revoke the license of any business who owes delinquent state taxes. On July 18, 2001, the city of Duluth received such a notice from the commissioner of revenue concerning Sigees LLP, which does business as Sigees Restaurant at 3904 Grand Avenue in Duluth. The owner of Sigees appeared at the alcohol, gambling and tobacco commission meeting on August 14, 2001, and acknowledged that the business did owe delinquent sales tax. Based on this acknowledgment and the requirements of Minnesota Statutes Chapter 270.72, the alcohol, gambling and tobacco commission passed a resolution recommending that Sigees on sale wine and 3.2 beer licenses be revoked as required by the statute. The owner of Sigees told the commission that he would be immediately working to get additional financing for his operation so that the tax matter could be paid and he could reopen.