The words, terms, and phrases when used in this subchapter shall have the meaning ascribed to them in M.S. § 297A.61, except where the context clearly indicates otherwise. In addition, the following definitions shall apply.
CITY. The City of New London.
COMMISSIONER. The commissioner of revenue for the State of Minnesota, acting under the authority of an agreement entered into between the city and the State of Minnesota pursuant to the Act, or such other person designated to administer and collect the New London sales and use tax.
(Ord. --, passed 6-7-2017)