This bill authorizes the city of Austin to impose a local sales and use tax of one-half of one percent, contingent upon voter approval. The tax is intended to finance the construction and operation of a law enforcement center, with a maximum funding limit of $25,000,000, plus associated bonding costs. The bill specifies that the revenues from this tax will be used for the costs of collecting and administering the tax, as well as for the designated project. Additionally, the city is granted the authority to issue bonds to finance the project, with certain exemptions from existing debt limitations and requirements for separate elections.

The bill also outlines the conditions under which the tax will terminate, which includes a maximum duration of 14 years or when the city determines that sufficient funds have been raised to cover the project costs. Any remaining funds after the tax's termination will be allocated to the city's general fund. The effective date of this legislation will be the day after the city of Austin's governing body and chief clerical officer fulfill specific compliance requirements.