This bill authorizes the city of Robbinsdale to impose a local sales and use tax of up to one-half of one percent, contingent upon voter approval at an election. The tax is intended to finance the Public Works Facility Project, with revenues allocated for the costs of collecting and administering the tax as well as funding the project, which has a budget of up to $40 million, including associated bonding costs. The bill specifies that the provisions of Minnesota Statutes, section 297A.99, will govern the tax's imposition, administration, collection, and enforcement.

Additionally, the bill grants Robbinsdale the authority to issue bonds to finance the project, with a principal amount not exceeding $40 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 council determines that sufficient funds have been raised to cover the project costs. Any remaining funds after the tax's termination will be placed in the city's general fund. The effective date of this legislation is contingent upon compliance with specific statutory requirements by the city's governing body.