The words, terms, and phrases used in this subchapter shall have the meaning ascribed to them in M.S. § 297A.01 except where the context clearly indicates otherwise. In addition, for the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACT. Law of Minnesota for 2023, Chapter 64, Article 10, Section 20.
CITY. City of North Mankato, Minnesota.
COMMISSIONER. 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 North Mankato sales and use, and food and beverage tax.
(Ord. 118. 4th Series, passed 10-21-2019; Am. Ord. 158, 4th Series, passed 7-3-2023)