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 regarding local sales and use taxes, and it specifies that the county may issue bonds to cover project costs, with a maximum principal amount of $45,000,000.

Additionally, the bill includes provisions for the termination of the tax, which will expire either 30 years after its implementation or when the county determines that sufficient funds have been raised to cover the project costs and associated bond issuance costs. The bill also states that any remaining funds after the tax's termination will be deposited into 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.