The taxes imposed by the city hereunder shall be subject to the same interest, penalties, and other rules as are applicable to the state's general sales and use tax imposed by M.S. Chapters 297A and 289A. The taxes imposed by the city hereunder may be collected by the state on behalf of the city as provided by an appropriate agreement with the commissioner. City staff are hereby authorized, in the name of the city, to enter into an appropriate agreement or agreements with the commissioner, to facilitate the issuance of permits, filing and audit of returns, collection of revenues and issuance of refunds of the taxes and any other administrative matters relating to the administration of this chapter and the tax imposed herein.
(Ord. --, passed 6-7-2017)