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Attachment 1 38 A.City. “City” means the City of Roseville, Minnesota. 39 40 B.Commissioner. “Commissioner” means the commissioner of revenue of the state of 41 Minnesota or a person to whom the commissioner has delegated functions. 42 43 C.Designated projects. “Designated projects” means the planning, construction and any other 44 capital costs plus the costs of collecting and administering the tax and the costs of issuing 45 any bonds including interest is collected for construction of a new maintenance facilityas 46 authorized by the2023, Chapter 64, Article 12, Section 45,and approved by the voters at 47 the November 5, 2024, referendum. 48 49 D.State sales and use tax laws and rules. “State sales and use tax laws and rules” means those 50 provisions of the state revenue laws applicable to state sales and use tax imposition, 51 administration, collection, and enforcement, including Minnesota Statutes, chapters 270C, 52 289A, 297A, and Minnesota Rules, chapter 8130, as amended from time to time. 53 54 317.03 LOCAL SALES AND USE TAX IMPOSED; AMOUNT OF TAX; 55 COORDINATION WITH STATE SALES AND USE TAX LAWS AND 56 RULES. 57 A local sales tax is imposed in the amount of one-half of one (0.5) percent on the gross receipts 58 from sales at retail sourced within city limits which are taxable under the state sales and use tax 59 laws and rules. A local use tax is imposed in the amount of one-half of one (0.5) percent on the 60 storage, use, distribution or consumption of goods or services sourced within city limits which are 61 taxable under the state sales and use tax laws and rules. All of the provisions of the state sales and 62 tax laws and rules apply to the local sales and use tax imposed by this Ordinance. The local sales 63 and use tax imposed by this Ordinance shall be collected and remitted to the commissioner on any 64 sale or purchase when the state sales tax must be collected and remitted to the commissioner under 65 the state sales and use tax laws and rules and is in addition to the state sales and use tax. 66 317.04 EFFECTIVE DATE OF TAX; TRANSITIONAL SALES. 67 Except as otherwise provided herein, the local sales and use tax imposed by this Ordinance shall 68 apply to sales and purchases made on or afterJuly 1, 2025. The local sales and use tax imposed by 69 this Ordinance shall not apply to: 70 A.The gross receipts from retail sales or leases of tangible personal property made pursuant 71 to a bona fide written contract, which unconditionally vests the rights and obligations of 72 the parties thereto, provided that such contract was enforceable prior to July 1, 2025, and 73 that delivery of the tangible personal property subject thereto is made on or beforeJuly 1, 74 2025. 75 76 B.The gross receipts from retail sales made pursuant to a bona fide lump sum or fixed price 77 construction contract, which unconditionally vests the rights and obligations of the parties 78 thereto and which does not make provision or allocation of future taxes, provided that such 79 contract was enforceable prior to July 1, 2025, and that delivery of the tangible personal 80 property used in performing such construction contract is made before January 1, 2026. 2 RS160\\21\\1001437.v6 Qbhf!311!pg!354