Except as otherwise provided in this subchapter, there is hereby imposed an additional excise tax in the amount of 0.5% of the gross receipts from the sales at retail, and the storage, use, distribution or consumption of goods or services which are taxable, pursuant to Minn. Stat. Ch. 297A, as it may be amended from time to time, and occur within the city. The imposition, administration, collection and enforcement of this tax shall be governed by the provisions of Minn. Stat. Ch. 297A, 270C and 289A, as they may be amended from time to time.
(1992 Code, § 436:10) (Ord. 1406, passed 1-7-2007)