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)