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§ 33.15  USE OF THE PROCEEDS.
   (A)   Pursuant to M.S. Chapter 469.190, Subd. 3, as it may be amended from time to time, 95% of the gross proceeds obtained from the collection of lodging taxes shall be used by the city to fund the local Convention or Tourism Bureau for the purpose of marketing and promotion of the city as a tourist or convention center.
   (B)   The city shall retain up to 5% of the proceeds obtained hereunder to defray the costs and expenses of collection and administration of the tax. The city shall disburse the balance collected to the local Convention and Tourism Bureau by the fifteenth day of the month following the city’s receipt of the funds.
   (C)   Commencing January 2015, the local Convention or Tourism Bureau shall, for its most recent calendar year, provide an annual year-end report of its operations and its use of the lodging tax proceeds to the City Commission in writing and by oral presentation at a City Commission meeting.
(Ord. 114, passed 3-11-2014)
§ 33.16  FAILURE TO FILE/PAY.
   (A)   The following penalties shall apply in the given situations at the rates established by the City Commission per the fee schedule, as amended by the City Commission from time to time:
      (1)   Failure to file a return or pay lodging tax to the city within 30 days of the due date;
      (2)   Failure to file a return or pay lodging tax imposed by the city by more than 30 days but less than 60 days of the due date;
      (3)   Failure to file a return or pay lodging tax imposed by the city by more than 60 days but less than 90 days of the due date; and
      (4)   Failure to file a return or pay lodging tax imposed by the city by more than 90 days of the due date.
   (B)   If the penalty computed does not exceed the minimum amount established by the City Commission per the fee schedule, as amended by the City Commission from time to time, the minimum penalty shall be assessed.
   (C)   The penalty shall be collected in the same manner as the lodging tax.
(Ord. 114, passed 3-11-2014)
LOCAL SALES AND USE TAX
§ 33.25  AUTHORITY.
   Pursuant to the Laws of Minnesota 2019 First Special Session Chapter 6, Article 6, Section 19, the Minnesota Legislature has authorized the City of Glenwood to impose a local sales and use tax to provide revenues to pay the costs of collecting and administering the tax to the Commissioner of Revenue of the State of Minnesota and to finance the capital and administrative costs related to the funding of designated projects as defined in the Laws of Minnesota 2019 First Special Session Chapter 6, Article 6, Section 19, and approved by the voters at the November 6, 2018 referendum.
(Ord. 22, passed 11-12-2019)
§ 33.26  DEFINITIONS.
   For the purposes of this subchapter, the following words, terms, and phrases have the meanings given them in this section unless the language or context clearly indicates a different meaning is intended:
   CITY.  The City of Glenwood, Minnesota.
   COMMISSIONER.  The Commissioner of Revenue of the State of Minnesota or a person to whom the Commissioner has delegated functions.
   DESIGNATED PROJECTS.  The capital costs of the phases II and III improvements to 2nd Street SE as set forth in the city's capital improvement plan; development, expansion, and improvements to city parks, trails, and recreational facilities; and improvements to Glenwood City Hall and Police Station as authorized by the Minnesota Legislature in the Laws of Minnesota 2019 First Special Session Chapter 6, Article 6, Section 19 and approved by the voters at the November 6, 2018 referendum.
   STATE SALES AND USE TAX LAWS AND RULES.  Those provisions of the state revenue laws applicable to state sales and use tax imposition, administration, collection, and enforcement, including M.S. Chapters 270C, 289A, 297A and Minnesota Rules, Chapter 8130, as amended from time to time.
(Ord. 22, passed 11-12-2019)
§ 33.27  LOCAL SALES AND USE TAX IMPOSED; AMOUNT OF TAX; COORDINATION WITH STATE SALES AND USE TAX LAWS AND RULES.
   A local sales tax is imposed in the amount of one-half of 1% on the gross receipts from sales at retail sourced within city limits which are taxable under the state sales and use tax laws and rules. A local use tax is imposed in the amount of one-half of 1% on the storage, use, distribution, or consumption of goods or services sourced within city limits, sales which are taxable under the state sales and use tax laws and rules. All of the provisions of the state sales and use tax laws and rules apply to the local sales and use tax imposed by this subchapter. The local sales and use tax imposed by this subchapter shall be collected and remitted to the Commissioner on any sale or purchase when the state sales tax must be collected and remitted to the Commissioner under the state sales and use tax laws and rules and is in addition to the state sales and use tax.
(Ord. 22, passed 11-12-2019)
§ 33.28  EFFECTIVE DATE OF TAX; TRANSITIONAL SALES.
   Except as otherwise provided herein, the local sales and use tax imposed by this subchapter shall apply to sales and purchases made on or after January 1, 2020. The local sales and use tax imposed by this subchapter shall not apply to:
   (A)   The gross receipts from retail sales or leases of tangible personal property made pursuant to a bona fide written contract, which unconditionally vests the rights and obligations of the parties thereto, provided that such contract was enforceable prior to January 1, 2020, and that delivery of the tangible personal property subject thereto is made on or before January 1, 2020.
   (B)   The gross receipts from retail sales made pursuant to a bona fide lump sum or fixed price construction contract, which unconditionally vests the rights and obligations of the parties thereto and which does not make provision or allocation of future taxes, provided that such contract was enforceable prior to January 1, 2020, and that delivery of the tangible personal property used in performing such construction contract is made before July 1, 2020.
   (C)   The purchase of taxable services, including utility services, if the billing period includes charges for services furnished before and after January 1, 2020, but the local sales and use tax imposed by this subchapter shall apply on the first billing period not including charges for services furnished before January 1, 2020.
   (D)   Lease payments for tangible personal property and motor vehicles that includes a period before and after January 1, 2020, but the local sales and use tax imposed by this subchapter shall apply on a prorated basis to lease payment amounts attributable to that portion of the lease payment period on or after January 1, 2020, and on the entire lease payment for all lease payment periods thereafter.
(Ord. 22, passed 11-12-2019)
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