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Sec. 2-171. –Effective Date; Transitional Sales. <br />Except as otherwise provided herein, the Elk River Sales and Use Tax authorized by this <br />Article shall apply to sales made on or after October 1, 2019, and shall be in addition to all <br />other taxes now in effect. The Elk River Sales and Use Tax is governed by Minnesota <br />Statutes, Chapter 297A regarding sales that occur during any transition period described <br />therein and, in addition, the Elk River Sales and Use Tax shall not apply to the following: <br />(a) The gross receipts from retail sales or leases of tangible personal property made <br />pursuant to a bona fide written contract which unconditionally vests the rights and <br />obligations of the parties thereto, provided that such contracts were enforceable prior to <br />October 1, 2019, and that delivery of the tangible personal property subject thereto is made <br />on or before December 31, 2019. <br />(b) Payments made prior to October 1, 2019, for contracts to provide taxable services, <br />provided that such contracts were enforceable prior to October 1, 2019, however the Elk <br />River Sales and Use Tax shall apply to payments made pursuant to such contracts to provide <br />services on and after December 31, 2019. <br />Secs. 5-79-5-87. –Reserved. <br />Section 2. EFFECTIVE DATE. This ordinance shall take effect after its adoption and its <br />publication (or publication of a summary thereof in accordance with applicable law). <br />Passed by the City Council of the City of Elk River on this 17th day of June, 2019. <br /> <br /> <br /> <br /> <br /> ________________________________ <br /> John J. Dietz, Mayor <br /> <br />ATTEST: <br /> <br /> <br /> <br /> <br />____________________________ <br />Tina Allard, City Clerk <br />5 <br />586504v2EL185-44 <br />