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 chapter. Any such agreement shall not abrogate, alter, or otherwise conflict with the state sales and use tax laws and rules, this chapter, or the laws of 2011, M.S. Ch. 7, Art. 4, § 12.
(Ord. 19-803, passed 8-27-2019)