A St. Paul nightclub that was shut down by the city last year owes the state more than $397,000 in unpaid sales taxes, the Minnesota Department of Revenue announced Wednesday. V & HM Plus, LLC, formerly doing business as El Pantano Plus at 586 Rice St., owed unpaid sales taxes for July 2010 through June 2011 and failed to file sales tax returns for May through November 2011, the department said. Only four of 390 businesses on the state's sales-tax-permit revocation list owe more in back taxes. In October 2011, the St. Paul City Council voted to revoke the on-sale liquor, restaurant and entertainment licenses of the business after the nightclub amassed five violations of city ordinances within the first 16 months it was open.