This bill authorizes the city of Maplewood to impose a local sales and use tax of one-half percent, contingent upon voter approval at an election. The tax is intended to fund specific projects, including $25 million for the East Metro Public Safety Training Facility, $48 million for the Maplewood Community Center, and $8 million for Afton Heights Park. The bill outlines that the revenues from this tax will cover the costs of collection and administration, as well as the associated costs of issuing bonds for these projects.

Additionally, the bill grants the city the authority to issue bonds up to $81 million to finance the approved projects, with the bonds secured by any available city funds, including the new tax revenue. The issuance of these bonds is exempt from certain debt limitations and does not require a separate election for approval. The tax will expire either 20 years after its implementation or when the city determines that sufficient funds have been raised to cover the project costs, with any remaining funds directed to the city's general fund. The effective date of this legislation is contingent upon compliance with specific statutory requirements by the city’s governing body.