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)