This bill authorizes the city of Roseau, Minnesota, to impose a local sales and use tax of up to one-half of one percent, contingent upon voter approval. The tax is intended to fund specific projects, including $4.3 million for the renovation of the Roseau Memorial Arena and $8.2 million for the construction of a new community and wellness center. The bill outlines that the revenues from this tax will cover the costs of collection and administration, as well as the associated costs of issuing bonds for these projects.

Additionally, the city is granted the authority to issue bonds up to a principal amount of $12.5 million to finance these projects, with the bonds secured by any available city funds, including the new tax revenue. The bill specifies that the tax will expire either 30 years after its imposition or when the city council determines that sufficient funds have been raised to cover the project costs and bond issuance expenses. The provisions also state that the bonds will not count against the city's debt limitations, and no separate election for bond approval is required. The effective date of the bill is contingent upon compliance with specific statutory requirements by the city’s governing body.