This bill authorizes Douglas County to impose a local sales and use tax of up to one-quarter of one percent, contingent upon voter approval at an election. The tax is intended to finance the construction of a new library, with revenues allocated for both the costs of tax collection and administration, as well as up to $18,500,000 for the library project. The bill stipulates that the tax will be governed by existing provisions in Minnesota Statutes, section 297A.99, and is in addition to any other local sales and use taxes.

Additionally, the bill grants Douglas County the authority to issue bonds to finance the library project, with a maximum principal amount of $18,500,000. The bonds will not be subject to certain debt limitations and do not require a separate election for approval. The tax will expire either ten years after its imposition or when the county determines that sufficient funds have been raised for the project costs, with any remaining funds directed to the county's general fund. The effective date of this legislation is contingent upon compliance with specific statutory requirements by Douglas County's governing body.