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(31) the cost, of N g n'ng a, zip code or geo-code database, necessary for local <br />sales tax collections under, the, Streamlined Sales and Use Tax Agreement in section 297'A.995., <br />The 'initial cost of constructing a, database under clause, (3) shall be distributed among the cities witil <br />a local sales tax based on each city's population. The commissioner shall develop, a method for <br />distributing the cost of' maintainm'g, the database among, the cities with, a local sales tax based on the <br />A- - <br />number of boundary changes for each clity. <br />(c) The political subdivision shall change the rate of tax 'imposed under this section startmag only o-r <br />the first day of'a calendar, quarter,, and only after the comm'ssioner has noted sellers at least 60 days <br />prior to, the change. <br />(d) The political subdivision shall apply, the rate change for sales, tax imposed -under this section to <br />i <br />purchases, from printed catalogs, wherein the purchaser computed the tax based upon local tax rates <br />published 'in the, catalog', starting only on the first day of a calendar quarter, and only after the <br />Commissioner has noted, sellers at l,easti, 120 days prior to the change. <br />('e) The political subdivision shall apply local jun'sdiefion boundary changes to taxes ftnposed under <br />this section starting, only on the first day of a calendar, quarter,, and only after the commissioner has <br />notified sellers at least 60 days prior, to the change. <br />https://www.rlevi'soir.,mn.g,ov/statutes/.?, id=297A.99 2/24/2011 <br />