For the purposes of this subchapter, the following words, terms, and phrases have the meanings given to them in this section unless the language or context clearly indicates a different meaning is intended.
CITY. The City of North Mankato, Minnesota.
COMMISSIONER. The Commissioner of Revenue of the State of Minnesota or a person to whom the Commissioner has delegated functions.
DESIGNATED PROJECTS. The acquisition and development of regional parks, hiking and biking trails, existing and new recreational facilities, expansion of the North Mankato Taylor Library, riverfront redevelopment and lake improvement projects as authorized by the Minnesota Legislature in 1st Special Session Chapter 1, Article 5, Section 17, amends Laws 2008 Chapter 366, Article 7, Section 20 and approved by the voters at the 2016 referendum.
STATE SALES AND USE TAX LAWS AND RULES. Those provisions of the state revenue laws applicable to state sales and use tax imposition, administration, collection, and enforcement, including M.S. Chapters 270C, 289A, 297A, and Minn. Rules Chapter 8130, as amended from time to time.
(Ord. 18, 4th series, passed 6-16-2008; Am. Ord. 121, 4th series, passed 11-4-2019)