The city may enter into an agreement with the Commissioner regarding each party's respective roles and responsibilities related to the imposition, administration, collection, enforcement, and termination of the local sales and use tax imposed by this subchapter. Any such agreement shall not abrogate, alter, or otherwise conflict with the state sales and use tax laws and rules, this subchapter, or the Laws of Minnesota 2019 First Special Session, Chapter 6, Article 6, Section 19.
(Ord. 22, passed 11-12-2019)