The Baxter sales and use tax imposed by the city pursuant to this chapter shall be subject to the same interests, penalties, and other rules as are applicable to the state general sales tax imposed by Minnesota statutes chapters 289A and 297A. The Baxter sales and use tax imposed by the city pursuant to this chapter may be collected by the state on behalf of the city as provided by an appropriate agreement with the Minnesota commissioner of revenue. (Ord. 2006-20, 6-6-2006)