Upon agreement entered into with the State Commissioner of Revenue for the administration and enforcement of the provision of this chapter, the Commissioner of Revenue shall be empowered to exercise all of the authority of the city as contained in this chapter. In order to provide for the administration and collection of the tax by the Commissioner of Revenue, the following rules and regulations and statutory provisions are adopted by reference, and to the extent that the provision of the statutes and regulations shall prevail; the rules and regulations adopted by the Commissioner of Revenue under authority of M.S. § 297A.29 as it may be amended from time to time which are in force and effect on the effective date of this chapter, and M.S. §§ 297A.03, 297A.04, 297A.06, 297A.08, 297A.26, 297A.27, 297A.30 through 297A.37 and 297A.39 through 297A.43 as they may be amended from time to time.
(Ord. 209, passed 4-6-1993)