This bill authorizes Waseca County to impose a local sales and use tax of up to three-eighths of one percent, contingent upon voter approval. The tax is intended to finance the construction of a new judicial center, with revenues also allocated for the costs of collecting and administering the tax. The bill outlines that the tax will be governed by existing statutes related to local sales and use taxes, and it specifies that the tax is in addition to any other local taxes already imposed.

Additionally, the bill grants Waseca County the authority to issue bonds to finance the project, with a maximum principal amount of $45,000,000, 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 30 years after its imposition or when the county determines that sufficient funds have been raised to cover the project costs, with any remaining funds directed to the county's general fund. The effective date of the bill is contingent upon compliance with specific statutory requirements by Waseca County's governing body.