"Losing a sales tax permit can close the door for good on a retail business. But 11 months after having its permit revoked for failing to pay $345,000 to the state, a Wayzata restaurant is still serving scallops and steaks.
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That appears to be possible because NorthCoast restaurant changed hands last fall. The previous owner, Matthew Kaminski, sold the restaurant to Brenda Kaminski, according to a September 2009 city of Wayzata memo. At that time, the legal entity that owns NorthCoast changed from Wayzata Northcoast, LLC, which owes the tax debt, to North Coast Wayzata, LLC.
The restaurant's name, surf-and-turf specialties and scenic location overlooking Lake Minnetonka are the same. Like the old business, the new ownership has also run afoul of the Minnesota Department of Revenue.
Starting last year, the revenue department has taken action against both businesses and Matthew Kaminski to try to collect delinquent sales and withholding taxes related to NorthCoast. The $345,288 tax bill for Wayzata Northcoast is the largest on the state's list of businesses with revoked sales tax permits, though that amount could be lower because the state doesn't update its list until the total debt is paid."