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AFFIDAVIT OF PUBLICATION STATE OF MINNESOTA ) ss COUNTY OF SHERBURNE Elise Strecker being duly sworn on an oath, states or affirms that he/she is the Publisher's Designated Agent of the newspaper(s) known as: Star News with the known office of issue being located in the county of. SHERBURNE with additional circulation in the counties of: WRIGHT and has full knowledge of the facts stated below: (A) The newspaper has complied with all of the requirements constituting qualifica- tion as a qualified newspaper as provided by Minn. Stat. §331A.02. (B) This Public Notice was printed and pub- lished in said newspaper(s) once each week, for 1 successive week(s); the first insertion being on 06/22/2019 and the last insertion being on 06/22/2019. MORTGAGE FORECLOSURE NOTICES Pursuant to Minnesota Stat. §580.033 relating to the publication of mortgage foreclosure notices: The newspaper complies with the conditions described in §580.033, subd. 1, clause (1) or (2). If the newspaper's known office of issue is located in a county adjoining the county where the mortgaged premises or some part of the mortgaged premises described in the notice are located, a substantial portion of the newspaper's circulatio ism the latter county. By. Designated Agent Subscribed and sworn to or affirmed before me on 06/22/2019 by Elise Strecker. Notary Public g ' ' DARLENE MARIE MDACPHERSON Notary Public Minnesota 'My Commission Bores January31, 2024 Rate Information: (1) Lowest classified rate paid by commercial users for comparable space: $23.00 per column inch Ad ID 950039 CITY OF ELK RIVER ORDINANCE NO. 19-13 AN ORDINANCE OF THE CITY OF ELK RIVER, MINNESOTA ADOPTING A SALES AND USE TAX The City Council of the City of Elk River hereby ordains as follows: Section 1. ADOPTION OF MU- NICIPAL CODE CHAPTER 2. ARTI- CLE IV. Finance. Chapter 2, Division 1 of the Elk River Municipal Code is hereby amended as follows: Article IV - FINANCE Division 1. Sales and Use Tax Sec. 2-161. -Authority. (a) At the general election held November 6, 2018, the voters of the City of Elk River approved the imposition of aone-half of one per- cent sales and use tax to pay for the cost of collecting and admin- istering the taxes and to pay for certain costs related to the funding of certain Designated Projects, as defined in Section 2-162(d), below. (b) The Minnesota Legislature has by Minnesota Laws 2019, First Special Session, Chapter 6, Article 6, Section 17, authorized the City to impose a one-half of one percent sales and use tax within the City to provide revenues to pay for the cost of collecting and administer- ing the taxes and to pay for certain costs related to the funding of the Designated Projects, as defined in Section 2-163. The City approved the act in accordance with applica- ble law. Sec. 2-162. - Definitions. The words, terms and phrases used in this Article shall have the meaning ascribed to them in Min- nesota Statutes, Section 297A.99, except where the context clearly indicates otherwise. In addition, the following definitions shall apply: (a) "Act" shall mean Minnesota Laws 2019, First Special Session, Chapter 6, Article 6, Section 17, as amended. (b) "City" shall mean the City of Elk River. (c) "Commissioner" shall mean the Commissioner of Revenue for the State of Minnesota, acting un- der the authority of an agreement entered into between the City and the State of Minnesota pursuant to the Act, or such other person des- ignated to administer and collect the Elk River Sales and Use Tax. (d) "Designated Projects" shall mean the planning, design, and construction and any other capital and administrative costs of any or all of the following projects in a total amount not to exceed $35 million, plus the costs related to the issu- ance and paying debt service on bonds for these projects: (1) a multipurpose recreational facility such as ice arena, commu- nity meeting and activity space, and a synthetic turf field house; and (2) Senior Center Facility im- provements; and (3) Lion John Weicht Park im- provements; and (4) Lions Park Center space im- provements and community picnic pavilion addition; and (5) Youth Athletic Complex im- provements; and (6) Orono Park improvements and (7) Lake Orono dredging; and (8) Citywide trail connection im- provements. (e) "Retailer", or any like term, shall mean "Retailer" as defined in Minnesota Statutes, Chapter 297A, as subsequently amended or re - codified. (f) "Elk River Sales and Use Tax" shall mean the sales and use tax imposed and collected pursuant to this Article. Sec. 2-163. - Elk River Sales and Use Tax. Except as otherwise provided in this Article, there is hereby im- posed an excise tax in the amount of one-half of one percent on the gross receipts from sales at retail and the storage, use, distribution or consumption of goods or services which are taxable, pursuant to Min- nesota Statutes, Chapter 297A and occur within the City of Elk River. The imposition, administration, col- lection and enforcement of this tax shall be governed by the provisions of Minnesota Statutes, Sections 270C, 289A and 297A. Sec. 2-164. -Separate State- ment, Collection from Purchas- er; Advertising No Tax; Minimum Uniform Tax Collection Methods. The Elk River Sales and Use Tax shall be stated and charged sepa- rately from the sales price or charge for service insofar as practical and should be a debt from the purchas- er to the seller recoverable at law in the same manner as other debts. In computing the tax to be collected as a result of any transaction, any amount of tax less than one-half of one cent may be disregarded and amounts of tax less than one-half of one cent may be disregarded and amounts of tax one-half cent or more may be considered an addi- tional cent. If the sales price of any sale at retail in ninety-nine cents or less, no tax shall be collected. Sec. 2-165. -Exemption Cer- tificates. A fully completed exemption certificate taken from a purchas- er to the effect that the property purchased is for resale or that the sale is otherwise exempt from the application of the tax imposed by this chapter will conclusively relieve the Retailer from collecting and remitting the tax to the extent the seller is also relieved of liability for the sales and use tax under Minne- sota Statutes, Section 297A.665. A person who has obtained from the Commissioner an exemption cer- tificate pursuant to the Minnesota Statutes, Section 297A.72 may use such exemption certificate for the purposes of the sales tax imposed by the City. Sec. 2-166. -Presumption of Purpose of Sale. For the purpose of the proper administration and enforcement of Section 2-163 of this Article, it shall be presumed that all retail sales for delivery in the City are for storage, use, or other consumption in the City until the contrary is es- tablished. Sec. 2-167. -Collection of Elk River Sales and Use Tax at Time of Sale. (a) Any Retailer making deliv- eries within the City, any Retailer maintaining a place of business in the City, or any other Retailer other- wise doing business within the City, upon making sales of any items described in Section 2-163 which are not exempted from the sales tax imposed under that section and which are to be delivered or caused to be delivered within the City to the purchaser, shall at the time of making such sales collect the Elk River Sales and Use Tax from the purchaser. The tax collected by such Retailer shall be remitted to the Commissioner on behalf of the City. (b) Any Retailer required to col- lect the Elk River Sales and Use Tax and remit such tax to the Commis- sioner pursuant to this section shall register with the Commissioner and provide such other information as the Commissioner may require. Sec. 2-168. -Agent of Retailer. When in the opinion of the Com- missioner it is necessary for the efficient administration of the tax, the Commissioner may regard any salesman, representative, trucker, peddler or canvasser as the agent of the dealer, distributor, supervisor, employer or other person, under whom such salesman, representa- tive, trucker, peddler or canvasser operated or from whom the tan- gible property is being sold is ob- tained, and may regard the dealer, distributor, supervisor, employer or other person as a retailer for the purposes of this Article. Sec. 2-169. -Collection and Enforcement. The Elk River Sales and Use Tax imposed by the City pursuant to this Article shall be subject to the same interests, penalties, and other rules as are applicable to the State general sales tax imposed by Minnesota Statutes Chapters 270C, 289A and 297A. The Elk River Sales and Use Tax imposed by the City pursuant to this Article may be collected by the State on behalf of the City as provided by an appropriate agreement with the Minnesota Commissioner or Reve- nue. The Elk River Sales and Use Tax imposed by the City pursuant to this Article shall expire at the ear- lier of (1) 25 years after the Elk River Sales and Use Tax is first imposed, or (2) when the City Council deter- mines that $35,000,000 has been received from the Elk River Sales and Use Tax to pay for the Des- ignated Projects, plus an amount sufficient to pay the costs related to the issuance and paying debt service on the bonds. Any funds remaining after payment of all such costs and retirement or redemption of the bonds shall be placed in the general fund of the City. The Elk River Sales and Use Tax imposed by the City pursuant to this Article may expire at any earlier time if the City Council so determines by or- dinance. Sec. 2-170. -Tax Clearance; Is- suance of Licenses. The City may not issue or renew a license for the conduct of trade or business in the City if the Com- missioner notifies the City that the applicant for such license owes delinquent Elk River Sales and Use Taxes as provided in this Article, or penalties or interest due on such taxes. For the purposes of this sec- tion, the following terms have the following meanings: (a) Elk River Sales and Use Tax-