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. 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 specifies that the tax will be governed by existing statutes related to local sales and use taxes, and it will be in addition to any other local taxes already imposed.

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 implementation or when the county determines that sufficient funds have been raised for the project costs. Any remaining funds after the tax's termination will be allocated to the county's general fund. The effective date of this legislation will be the day after the county's governing body complies with specific statutory requirements.