Agenda - Council - 06/27/2017 - Laserfiche WebLink

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SPECIAL PROVISIONS - SP20I6 BOOK Last Revision by CO Special Provisions: 2/08/17 S-4 COMPLIANCE WITH TAX LAW REQUIREMENTS Created August 20, 2015 Page 4 SP 0202-101 The Department cannot make final payment to the Contractor until the Contractor demonstrates that it and all its subcontractors have complied with the Income Tax withholding requirements of Minnesota Statutes, section 290.92 for wages paid for work performed under the contract. To establish compliance, the Contractor must submit a "Contractor Affidavit" either online or in paper form (IC134) to the Minnesota Department of Revenue. The contractor will receive written certification of compliance when the Department of Revenue determines that all withholding tax returns have been filed and all withholding taxes attributable to the work performed on the contract have been paid. The Contractor must then provide this written certification to the Department to receive final payment. Every subcontractor working on the Project must submit an approved "Contractor Affidavit" from the Minnesota Department of Revenue to the Contractor before the Contractor can file its own Contractor Affidavit. The Contractor is advised to obtain the certification from each subcontractor as soon as the subcontractor completes work on the Project. Experience has shown that waiting until the project is complete to obtain the forms from all subcontractors is likely to result in significant additional work for the Contractor as it will be difficult or impossible to collect all forms. The Department of Revenue, in association with the Department of Employment and Economic Development, offers a free seminar to help contractors understand tax law requirements. The Department strongly urges the Contractor and all subcontractors to attend the "Employment Taxes & Employer Responsibilities Seminar" or similarly offered classes. You can find a schedule and more information on the Department's website at: www.revenue. state.mn.us/businesses/withholding/Pages/EducationandOutreach.aspx. Complying with this requirement is considered part of the Work under this contract. The Department will enforce this requirement equally with all other Contract requirements. Contractor delay in complying with this requirement will cause the Department to delay final payment and Contract Acceptance. The Department may also report non-compliance to the Department of Revenue, which may result in enforcement action by the Department of Revenue. S-5 EMERALD ASH BORER COMPLIANCE REVISED 01/08/16 All or part of this Project is located in a county which the Minnesota Department of Agriculture (MDA) has placed under an Emerald Ash Borer Quarantine. Contractor may contact MDA at 1-888-545-6684 or visit the Emerald Ash Borer website at http://www.mda.state.mn.us/plants/pestmanagement/eab.aspx to find more information. The Contractor must comply with the following requirements. S-5.1 The Contractor will not: (1) Offer any part of an Ash tree (Fraxinus spp.) from a quarantined area to any industry or individual without an Emerald Ash Borer Compliance Agreement with MDA; or (2) Make available any part of an ash tree or any non -coniferous (hardwood) species with bark from the quarantined area for use as firewood; or (3) Transport any part of an ash trees, in any foam, outside of a quarantined county without complying with an Emerald Ash Borer Compliance Agreement with MDA; or (4) Transport any part of ash trees, in any form, outside the state of MN without contacting John.o haanstad@aphis.usda.gov to obtain the United States Department of Agriculture's and the MDA's joint approval of the Emerald Ash Borer Compliance Agreement. S-5.2 The Contractor will: (1) Dispose of ash trees according to the Emerald Ash Borer Compliance Agreement; and (2) Use the ash wood chips within the construction limits for erosion control, construction exit pads, or other project related needs.