For purposes of this subchapter, the following words, terms, and phrases have the meanings given them in this section unless the language or context clearly indicates a different meaning is intended.
CITY. The City of Perham, Minnesota.
COMMISSIONER. The Commissioner of Revenue of the State of Minnesota or a person to whom the Commissioner has delegated functions.
DESIGNATED PROJECTS. To finance the expansion and betterment of the Perham Area Community Center located at 620 Third Avenue Southeast in the city, as authorized by the Minnesota Legislature in Session Laws 2019, First Special Session, Chapter 6, Article 6, Section 24, and approved by the voters at the November 6, 2018 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 Ch. 8130, as amended from time to time.
(Ord. 408, passed 9-9-2019)