For purposes of this chapter, 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 Hutchinson, Minnesota.
COMMISSIONER. The Commissioner of Revenue of the State of Minnesota or a person to whom the Commissioner has delegated functions.
DESIGNATED PROJECTS. Construction of a new water plant and renovations to the wastewater treatment facility in the city as authorized by the Minnesota Legislature in the laws of 2011, M.S. Ch. 7, Art. 4, § 12, and approved by the voters at the November 2, 2010 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., Ch. 270C, 289A, 297A, and Minnesota Rules, Ch. 8130, as amended from time to time.
(Ord. 19-803, passed 8-27-2019)