The city’s sales and use tax imposed by the city pursuant to this subchapter shall be subject to the same interests, penalties and other rules as are applicable to the state general sales tax imposed by Minn. Stat. Ch. 289A and 297A, as they may be amended from time to time. The city’s sales and use tax imposed by the city pursuant to this subchapter may be collected by the state on behalf of the city as provided by an appropriate agreement with the State Commissioner of Revenue.
(1992 Code, § 436:50) (Ord. 1406, passed 1-7-2007)