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 for the project itself, which has a budget of up to $40 million. The bill specifies that the tax is in addition to any other local sales and use taxes and outlines that the imposition, administration, collection, and enforcement of the tax will follow the provisions of Minnesota Statutes, section 297A.99.

Additionally, the bill grants Robbinsdale the authority to issue bonds to finance the project, with a principal amount not exceeding $40 million, plus costs associated with issuing the bonds. 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, with any remaining funds directed to the city's general fund. The effective date of this section will be the day after the city complies with specific statutory requirements.