HomeMy WebLinkAboutOrdinance No. 4192 - Sales Tax ORDINANCE NO. 4192
AN ORDINANCE AMENDING AND REENACTING SECTION 129.02
OF THE ROCHESTER CODE OF ORDINANCES, RELATING TO
THE IMPOSITION OF A SALES TAX.
THE COMMON COUNCIL OF THE CITY OF ROCHESTER DO ORDAIN:
Section 1. Section 129.02 of the Rochester Code of Ordinances is hereby amended and
reenacted to read as follows:
129.02. Imposition of Tax. Except as otherwise provided in this chapter,
there is hereby imposed a sales tax of three-quarters of one percent of the gross
receipts from sales at retail, as hereinbefore defined, made by any person in the
City. The date of delivery to the purchaser shall be used to determine the
appropriate tax rate. Any tax authorized by this chapter may not be imposed on
political subdivisions of the State of Minnesota. The provisions of Minn. Stat.
§297A.48, local sales tax rules, as the same may be amended from time to time,
shall apply to the collection of taxes under this chapter.
Section 2. This ordinance shall be effective on January 1, 2016.