This bill authorizes the city of Austin, Minnesota, to impose a local sales and use tax of one-half of one percent, contingent upon voter approval. The tax is intended to finance costs associated with a law enforcement center, including land purchase, utility work, design services, and construction, with a total funding cap of $28,400,000. The bill specifies that the tax will be governed by existing state statutes regarding imposition, administration, collection, and enforcement, and it will be in addition to any other local sales and use taxes.

Additionally, the bill grants the city of Austin the authority to issue bonds to finance the law enforcement center, with the total bond amount not exceeding $28,400,000. 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 implementation or when the city determines that sufficient funds have been raised 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 bill will take effect following compliance with specific state statutory requirements by the city's governing body.