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ЌВ ЍЉ B.! ЍЊ Minnesota or a person to whom the commissioner has delegated functions. ЍЋ ЍЌ C.! ЍЍ capital costs plus the costs of collecting and administering the tax and the costs of issuing ЍЎ any bonds including interest is collected for construction of a new maintenance facility as ЍЏ authorized by the 2023, Chapter 64, Article 12, Section 45, and approved by the voters at ЍА the November 5, 2024, referendum. ЍБ ЍВ D.! ЎЉ provisions of the state revenue laws applicable to state sales and use tax imposition, ЎЊ administration, collection, and enforcement, including Minnesota Statutes, chapters 270C, ЎЋ 289A, 297A, and Minnesota Rules, chapter 8130, as amended from time to time. ЎЌ ЎЍ 317.03 LOCAL SALES AND USE TAX IMPOSED; AMOUNT OF TAX; ЎЎ COORDINATION WITH STATE SALES AND USE TAX LAWS AND ЎЏ RULES. ЎА A local sales tax is imposed in the amount of one-half of one (0.5) percent on the gross receipts ЎБ from sales at retail sourced within city limits which are taxable under the state sales and use tax ЎВ laws and rules. A local use tax is imposed in the amount of one-half of one (0.5) percent on the ЏЉ storage, use, distribution or consumption of goods or services sourced within city limits which are ЏЊ taxable under the state sales and use tax laws and rules. All of the provisions of the state sales and ЏЋ tax laws and rules apply to the local sales and use tax imposed by this Ordinance. The local sales ЏЌ and use tax imposed by this Ordinance shall be collected and remitted to the commissioner on any ЏЍ sale or purchase when the state sales tax must be collected and remitted to the commissioner under ЏЎ the state sales and use tax laws and rules and is in addition to the state sales and use tax. ЏЏ 317.04 EFFECTIVE DATE OF TAX; TRANSITIONAL SALES. ЏА Except as otherwise provided herein, the local sales and use tax imposed by this Ordinance shall ЏБ apply to sales and purchases made on or after July 1, 2025. The local sales and use tax imposed by ЏВ this Ordinance shall not apply to: АЉ A.!The gross receipts from retail sales or leases of tangible personal property made pursuant АЊ to a bona fide written contract, which unconditionally vests the rights and obligations of АЋ the parties thereto, provided that such contract was enforceable prior to July 1, 2025, and АЌ that delivery of the tangible personal property subject thereto is made on or before July 1, АЍ 2025. АЎ АЏ B.!The gross receipts from retail sales made pursuant to a bona fide lump sum or fixed price АА construction contract, which unconditionally vests the rights and obligations of the parties АБ thereto and which does not make provision or allocation of future taxes, provided that such АВ contract was enforceable prior to July 1, 2025, and that delivery of the tangible personal БЉ property used in performing such construction contract is made before January 1, 2026. БЊ БЋ C.!The purchase of taxable services, including utility services, if the billing period includes БЌ charges for services furnished before and after July 1, 2025, but the local sales and use tax 2 RS160\\21\\1001437.v6 Qbhf!29!pg!596