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ORDINANCE NO. 19--3 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 MUNICIPAL CODE CHAPTER 2. ARTICLE IV, Finance. Chapter 2, Division 1 of the Elk River Municipal Code is hereby amended as follows: Article IV — FINANCE Division I. 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 a one-half of one percent sales and use tax to pay for the cost of collecting and administering 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 administering 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 applicable law. Sec. 2-162. — Definitions. The words, terms and phrases used in this Article shall have the meaning ascribed to them in Minnesota 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 under the authority of an agreement entered into between the City and the State of Minnesota pursuant to the Act, or such other person designated to administer and collect the Elk River Sales and Use Tax. 586504v2EL185-44