This bill authorizes the city of Maplewood to impose a local sales and use tax of one-half percent, contingent upon voter approval at an election. The tax is intended to fund specific projects, including $25 million for the East Metro Public Safety Training Facility, $48 million for the Maplewood Community Center, and $8 million for Afton Heights Park. 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 $81 million to finance these projects, with the bonds secured by any available city funds, including the new tax revenue. The bill specifies that the bonds will not count against the city's debt limits and that a separate election for bond approval is not required. The tax will expire either 20 years after its implementation 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 legislation is contingent upon compliance with specific statutory requirements by the city’s governing body.