The city is authorized to confirm with the Minnesota Commissioner of Revenue to the end that an agreement between the city and the Commissioner of Revenue may be entered into for the purpose of providing for the administration and collection of the tax imposed by this chapter. An agreement shall not become effective before being presented to the Board for its approval, and when so approved the tax imposed by this chapter shall be collected and administered pursuant to the terms of the agreement.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 102, passed 7-6-2015)