Section 39 of the Duluth City Charter states...
Sec. 39. Municipal elections; financial disclosures by political committees.
For the purposes of this Section, all terms shall have the meanings given them in Chapter 210A, Minnesota Statutes, 1984.
Notwithstanding any law to the contrary, all political committees shall file with the city clerk verified financial disclosure statements as provided herein for all municipal primary, general and special elections including all ballot questions, referendums and initiatives but excluding school board elections. Such statement shall be verified under oath of the secretary, chairman or treasurer of such committee, and shall contain the following:
(a) The name and address of each contributor and/or pledgor who has contributed and/or pledged sums of money, items of property, or other things of value which total in aggregate amount during that year $100 or more, together with an itemized list of each contribution and/or pledge made by each such contributor and/or pledgor which includes the date of each contribution and/or pledge;
(b) The total of all contributions and all pledges from all sources;
(c) Every disbursement by such committee during such period, together with the name of every person to whom the disbursement is made, the specific purpose for which each was made, and the date when each was made, together with the total amount of disbursements made in any amounts or manner;
(d) Every obligation, expressed or implied, to make any disbursement incurred by such committee during such period, together with the names of the person or persons to or with whom each such obligation has been incurred, the specific purposes for which each was made, and the date when each was incurred, together with the total amount of such obligations made in any amounts or manner.
Such statement shall be filed ten days before any municipal primary election, ten days before any regular or special municipal election and 30 days after any regular or special municipal election and shall cover all transactions for the period from the last previous report to five days before the current report is due. Transactions after the fifth day before filing shall be included in the next reporting period. Each statement shall contain a summary of all preceding statements. In addition, when the last statement filed by any committee indicates that its total disbursements and obligations exceed its total contributions and pledges, such committee shall file additional statements on January 31 of the next four succeeding years, or until all obligations have been paid, whichever occurs first, listing all contributions and pledges not previously listed but required to be disclosed under (a) and (b) above. Such statements shall be made in the manner provided in this Section, and shall cover the preceding calendar year, but no statement need be filed for any year where no contributions or pledges are received. The requirements imposed herein shall be in addition to any imposed by statute. Any person who violates this Section is guilty of a misdemeanor. For purposes of enforcing this Section, the chairperson and treasurer of a political committee shall be jointly and severally responsible for submitting the reports required herein.