CC_Minutes_2002_0325 - Laserfiche WebLink

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sal.. YI`o determi ne ~.w~hether to impose the ?..oc.a:b tar.., the retailer znay use zip codes if the zip code area is entirely ~~:i~hin the pfalit_~ca_ suodivision. t=when a zip co.~e at ea ~sy nog. end. ~ re_~f' Fr E tr~~,n a po E.~t.Fc5a_ su~.z'a_~ . ~:~~aa~, r~~~e _r-e~t.a_1eY sra~ ~.l nc:t collect the ? oca tar if the purchaser noLif-ie.s the re.tai~er twat c;~.e pu`~"cha.::e:i"`s C~e.~i_?'IE'~'°y ad.::~'.$`c.3~~ ~.:~ E~u~:siClE'. C:~f t.r?~" pa1.~.t ~ ca ~. sub^ E ~r.~s, anf unless tine a.et~i ? eF_ ~. eri.~ yes that tl.e de~_.-~ery address is ~ n the pa~.i ti cal subdi~,r?.sian ~,~.sing a means otr~e~ ~.a~an the z. ._p code. Z~~at°.:i~rast~T~ding s~noi._sion ~.s, tF~is su~c4i~risian applies to alw .local sales ta;>:es :~d~thaut regard to floe date of authar~.zatian. Subd. l~? F2eve~xxa.e:~~ cosh of ca3.le~~.lc~x~. The comna:~ssioner shall remit the proceeds of the tax, less refunds grad a proportionate s'r=are of floe cast raf cc~1 iect.zari, at ~ east quarterly, to the pol_Ltical subciivisian. ~fhe commissioner sha:l.l dedt.zct~ ~: rom the proceeds rerr•Ei t fed an amount that equa z s (1} the dii°ec.t and indirect. csast~~ of the department t: ca administer, audit, and col:Iect the pc~li+_ica? subdivision`s tali, plus (:3} the pai:i.t:ica:l. subc~iv:ision°s pr.apa:t~ti.anate share of the indirect cost of administering all taxes under this sect~ian, ~~lus (3} the cost of corast.ructing anti ca?airatain:irzg a z~z,p Cade or gea-code database raecessar_y for local sales tax collections under the Streamlined Sales and LTse Tax Agree~~zent .i.n section The initial cost of constructing a database under clause (3} shall be distributed among the cities ~.vith a Local sales tax based on each city's population. 'I'he commissioner shall develop a method for distributing the cost of maintaining the database a.rnong the cities with a local sales tax based an the number of boundary changes for each city. Subd. 12. ~~f~c~i~e c3a~es~ nc~~ifica~.ion. (a) A political subdizrisian may impose a tax under this sectiarz starting only on the first day of a calendar quarter. A pal.itical subdiva_sa_an may repeal a tax under this section stopping only on the last day of a calendar quarter. (b} The pal:it.ical subdi~rision shall notify the commissioner of revenue at least ~}0 days before impos~_nq or repealing a tax ~.~nder this section. Subd. ~ 3 . ~pg~ica~a.orz. This section applies to all Local sales taxes that ~.~rere a~~thorized before, on, or after Tune 2, I991. FIST: 2000 c 41z~ ~.rt l s rLL2 ~ 1Sp200 i c 5 art 12 s 82-83 ,~ '~?OTE : The amendment to Subd i T.ri s i or'i 9 by z~a~vs 2 ~ 01 , Firs t xSpecial Session chapter ~, article t2, section 82, is effecti-~e *Januar~~~ Z, ?003. La~~s 2001, rust Special Session chapter 5, ~art~_cle 12, section ~2, the effectisvje date. Copy•~sight 200.2 by the Office af_ Revisor of Statutes, State of la~'innesota. 1 I./~f~l~Q~l