CHAPTER 11
SALES AND USE TAX; MOTOR VEHICLE EXCISE TAX

SECTION:

1-11-1: Authority

1-11-2: Definitions

1-11-3: Imposed; Sales And Use Tax

1-11-4: Imposed; Excise Tax

1-11-5: Charged Separately, Computation; Sales And Use Tax

1-11-6: Exemption Certificate

1-11-7: Presumption Of Purpose Of Sale

1-11-8: Collection Of Sales And Use Tax At Time Of Sale

1-11-9: Agent Of Retailer

1-11-10: Effective Date, Transitional Sales

1-11-11: Collection And Enforcement

1-11-12: Tax Clearance Issuance Of Licenses

1-11-1: AUTHORITY:

The Minnesota legislature has, by laws of Minnesota 2006, chapter 259, article 3, section 10, and laws of Minnesota 2014, chapter 308, article 3, sections 24-26, authorized the city of Baxter to impose a one-half percent (1/2%) sales and use tax and an excise tax of up to twenty dollars ($20.00) per motor vehicle to assist in financing the acquisition and betterment of water and wastewater facilities and building and equipping a fire substation, as approved by the voters at the referendum on November 2, 2004, and financing the acquisition and betterment of sanitary sewer, storm sewer, and water projects, and transportation safety improvements, and improvements to the Brainerd Lakes Regional Airport as approved by the voters at the referendum on November 4, 2014, respectively, authorizing the tax. The city of Baxter approved the act in accordance with applicable law. (Ord. 2015-01, 1-20-2015)

1-11-2: DEFINITIONS:

The words, terms and phrases used in this chapter shall have the meanings ascribed to them in Minnesota statutes section 297A, except where the context clearly indicates otherwise. In addition, the following definitions shall apply:

ACT: Laws of Minnesota 2006, chapter 259, article 3, section 10 as amended by laws of Minnesota 2014, chapter 308, article 3, sections 24-26.

BAXTER SALES AND USE TAX: The sales and use tax imposed and collected pursuant to this chapter.

CITY: The city of Baxter.

COMMISSIONER: The commissioner of revenue for the state of Minnesota acting under the authority of an agreement entered into between the city and the state of Minnesota pursuant to the act, or such other person or entity designated to administer and collect the Baxter tax.

DEALER: A person as defined by Minnesota statutes section 168.011, subd. 21, and licensed by the commissioner of public safety pursuant to Minnesota statutes chapter 168, and engaged in the city in the business of selling motor vehicles at retail.

DIRECTOR: The director of the department of finance of the city.

MOTOR VEHICLE: Any of the following as otherwise defined by Minnesota statutes section 168.011: a) a "passenger vehicle"; b) a "bus" or "intercity bus"; c) a "truck"; d) a "truck-tractor"; e) a "station wagon"; f) a "van"; g) a "pickup truck"; h) "recreational equipment" which is self-propelled.

ORDINANCE: This ordinance in its present form and as subsequently codified in this code.

RETAILER MAINTAINING A PLACE OF BUSINESS IN THE CITY (Or Any Like Term): Any retailer having or maintaining within the city, directly or by a subsidiary or an affiliate, an office, place of distribution, sales or sample room or place, warehouse or other place of business, or having any representative, including an affiliate, agent, salesperson, canvasser or solicitor operating in the city under the authority of the retailer or its subsidiary, for any purpose, including the repairing, selling, delivering, installation, or soliciting of orders of the retailer's goods or services, or the leasing of tangible personal property located in the city, whether the place of business or agent, representative, affiliate, salesperson, canvasser, or solicitor, is located in the city permanently or temporarily, or whether or not the retailer or subsidiary is authorized to do business within the city. (Ord. 2006-20, 6-6-2006; amd. Ord. 2015-01, 1-20-2015)

1-11-3: IMPOSED; SALES AND USE TAX:

Except as otherwise provided in this chapter, there is hereby imposed an additional excise tax in the amount of one-half of one percent of the gross receipts from the sales at retail, and the storage, use, distribution or consumption of goods or services which are taxable, pursuant to Minnesota statutes chapter 297A and occur within the city of Baxter. The imposition, administration, collection and enforcement of this tax shall be governed by the provisions of Minnesota statutes chapters 297A, 270C, and 289A. (Ord. 2006-20, 6-6-2006)