The tax imposed under this chapter is intended to be collected on the same items as the state general and use tax imposed by M.S. Chapter 297A, and consequently, the application and administration of the city sales tax shall be construed consistent with the state general sales and use tax and imposition of the city tax shall be construed so that any subsequent amendment to M.S. Chapter 297A affecting the sales or uses taxable under M.S. Chapter 297A shall also apply to the city tax and effect in the same manner the sales and uses taxable under this chapter.
(Ord. --, passed 6-7-2017)