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Agreement Between the Minnesota Department of Revenue <br />And the City of Elk River for <br />Collection of a Local Sales Tax Sales and Use Tax Use Tax <br />Introduction <br />This agreement concerns administration of local taxes identified below: <br /> Elk River sales tax <br /> Elk River use tax <br />Laws of Minnesota 2019, First Special Session, Chapter 6, Article 6, Section 17 authorize the above <br />taxes. The taxes are imposed by Elk River Ordinance Number 19-14 adopted August 5, 2019. <br />Administration, collection, and enforcement <br />The Department of Revenue (department) will administer, collect, and enforce the Elk River taxes <br />identified in the introduction, as authorized under: <br /> Minnesota Statutes, section(s) 297A.99, and <br /> any other governing laws or statutes identified in the introduction <br />The administration, collection, and enforcement process will follow: <br /> Minnesota Statutes, Chapters 297A, 289A, and 270C <br /> Minnesota rules Chapter 8130, and <br /> Administrative procedures <br />Local tax administration also includes processing refunds, litigation, and authority to enter into <br />settlement agreements on behalf of Elk River. If the local tax revenues collected are not sufficient to <br />cover actions taken, Elk River must provide the department with sufficient funding to process all <br />adjustments. <br />Elk River agrees to update the ordinance listed above as needed to remain consistent with current <br />language and definitions used in the governing Minnesota Statutes. Elk River further agrees to take <br />corrective action within 90 days if notified by the department of required ordinance language changes. <br />The department will not enforce or engage in compliance activities for local taxes administered by the <br />ķĻƦğƩƷƒĻƓƷ źŅ ğƓǤ ƦƚƩƷźƚƓ ƚŅ 9ƌƉ wźǝĻƩ͸ƭ ƚƩķźƓğƓĭe is not consistent with the governing Minnesota <br />statutes. Local special taxes imposed before 2010 are not subject to this limitation. <br />Registration of vendors <br />The department is responsible for notifying vendors that are registered for state sales and use tax of <br />their obligations to collect and remit Elk River taxes covered by this agreement. The department is also <br />responsible for informing newly registered businesses of their obligations to collect and remit Elk River <br />sales and use taxes covered by this agreement. <br />1 <br />