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)