The words, terms and phrases used in this subchapter shall have the meaning ascribed to them in Minn. Stat. Ch. 297A, as it may be amended from time to time, 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. Laws of Minnesota 2006, Ch. 259, Art. 3, § 12.
CITY. The City of Owatonna.
COMMISSIONER. The Commissioner of Revenue for the state acting under the authority of an agreement entered into between the city and the state pursuant to the Act, or such other person or entity designated to administer and collect the city tax.
DEALER. A person as defined by Minn. Stat. §§ 168.011, Subd. 21, and 168.27, Subd. 1(5), as they may be amended from time to time, and licensed by the Commissioner of Public Safety pursuant to Minn. Stat. Ch. 168, as it may be amended from time to time, and engaged in the city in the business of selling motor vehicles at retail.
DIRECTOR. The Director of the Department of Finance of the city.
MOTOR VEHICLE. Any of the following as otherwise defined by Minn. Stat. § 168.011, as it may be amended from time to time:
(1) A passenger vehicle;
(2) A bus or intercity bus;
(3) A truck;
(4) A truck-tractor;
(5) A station wagon;
(6) A van;
(7) A pickup truck; and
(8) Recreational equipment which is self-propelled.
ORDINANCE. This subchapter in its present form and as subsequently codified in the city code.
RETAILER MAINTAINING A PLACE OF BUSINESS IN THE CITY (or any like term). Any retailer having or maintaining within the city, directly or by a subsidiary or an affiliate, an office, place of distribution, sales or sample room or place, warehouse or other place of business, or having any representative, including an affiliate, agent, salesperson, canvasser or solicitor operating in the city under the authority of the retailer or its subsidiary, for any purpose, including the repairing, selling delivering, installation or soliciting of order of the retailer’s goods or services, or the leasing of tangible personal property located in the city, whether the place of business or agent, representative, affiliate, salesperson, canvasser or solicitor, is located in the city permanently or temporarily, or whether or not the retailer or subsidiary is authorized to do business within the city.
SALES AND USE TAX. The sales and use tax imposed and collected pursuant to this subchapter.
(1992 Code, § 436:05) (Ord. 1406, passed 1-7-2007; Ord. 1410, passed 3-6-2007)