This bill authorizes the Cloquet Area Fire District to impose a local sales and use tax of up to one-half of one percent, contingent upon voter approval in the cities of Cloquet and Scanlon. The tax is intended to finance the construction of Ambulance and Fire Station I, with a total project cost of up to $31,000,000. The bill outlines that the revenues from this tax will cover the costs of tax collection and administration, as well as secure and pay debt service on bonds issued for the project. The provisions of Minnesota Statutes, section 297A.99, will govern the tax's imposition, administration, collection, and enforcement.

Additionally, the Cloquet Area Fire District is granted the authority to issue bonds to finance the project, with the total principal amount not exceeding $31,000,000. The bonds will not be subject to certain debt limitations and do not require a separate election for approval. The tax will expire either 20 years after its imposition or when the district determines that sufficient funds have been raised for the project costs. Any remaining funds after the tax's termination will be placed in the district's general fund. The bill will take effect following compliance with specific statutory requirements by the district's governing body.