This bill authorizes the city of Caledonia to impose a local sales and use tax of one-quarter percent, contingent upon voter approval at an election. The tax is intended to finance the construction of a Public Safety Center, with revenues allocated for the costs of tax collection and administration, as well as up to $1,600,000 for the project, including associated bonding costs and interest. The bill stipulates that the provisions of Minnesota Statutes, section 297A.99, will govern the tax's imposition, administration, collection, and enforcement, and that this tax is in addition to any other local sales and use taxes.

Additionally, the bill grants the city the authority to issue bonds to finance the project, with a maximum principal amount of $1,600,000, plus costs related to issuing the bonds. 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 city council determines that sufficient funds have been raised for the project costs, with any remaining funds directed to the city's general fund. The effective date of this section will be the day after the city complies with specific statutory requirements.