This bill authorizes the city of Plymouth to impose a local sales and use tax of up to one-half of one percent, contingent upon voter approval at a general election. The tax is intended to fund specific projects, including $45 million for improvements to the Plymouth Ice Center, $40 million for enhancements to the Plymouth Community Center, and $35 million for the construction and improvement of regional sports complexes. The city must adopt a resolution to approve the tax by June 30, 2025, or within 30 days of the bill's enactment, and the tax will be governed by existing state statutes regarding sales and use taxes.

Additionally, the bill grants the city of Plymouth the authority to issue bonds to finance these projects, with a maximum aggregate principal amount of $120 million. The bonds will not be subject to certain debt limitations and do not require a separate election for approval. The tax will expire either 20 years after its imposition or when the city determines that sufficient funds have been collected to cover the project costs and bond issuance expenses. Any remaining funds after the tax's termination will be allocated to the city's general fund. The provisions of this bill will take effect following compliance with specific state statutory requirements by the city's governing body.