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Attachment 2 City of \[CITY\] ORDINANCE NO. ____ AN ORDINANCE OF THE CITY OF \[CITY\], MINNESOTA, RELATING TO LOCAL SALES AND USE TAX THE CITY COUNCIL OF THE CITY OF\[CITY\] DOES HEREBY ORDAIN: LOCAL SALES AND USE TAX Section 1. Authority. Pursuant to Minnesota Laws \[CITATION FOR SPECIAL LAW\], the Minnesota Legislature has authorized the City of \[CITY} to impose a local sales and use tax to provide revenues to pay the costs of collecting and administering the tax to the commissioner of revenue of the state of Minnesota and to finance the capital and administrative costs related to the funding of designated projects as defined in \[CITATION FOR SPECIAL LAW\] and approved by the voters at the \[DATE OF ELECTION\] referendum. Section 2. Definitions. For purposes of this Ordinance, 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. (a) City. “City” means the City of \[CITY}, Minnesota. (b) Commissioner. “Commissioner” means the commissioner of revenue of the state of Minnesota or a person to whom the commissioner has delegated functions. (c) Designated projects. “Designated projects” means the planning, construction and any other capital costs plus the costs of collecting and administering the tax and the costs of issuing any bonds including interest is collected for the following projects: 1) 2) as authorized by the \[CITATION FOR SPECIAL LAW\] and approved by the voters at the \[DATE OF ELECTION\] referendum. (d) State sales and use tax laws and rules. “State sales and use tax laws and rules” means those provisions of the state revenue laws applicable to state sales and use tax imposition, administration, collection, and enforcement, including Minnesota Statutes, chapters 270C, 289A, 297A, and Minnesota Rules, chapter 8130, as amended from time to time. Section 3. Local sales and use tax imposed; amount of tax; coordination with state sales and use tax laws and rules. A local sales tax is imposed in the amount of \[LONG-HAND NUMBER\] (X) percent on the gross receipts from sales at retail sourced within city limits which are taxable under the state sales and use tax laws and rules. A local use tax is imposed in the amount of \[LONG-HAND NUMBER (X) percent on the storage, use, distribution or consumption of goods or services sourced within city limits which are taxable under the state 1 Qbhf!27!pg!6: