This bill authorizes Sherburne County to impose a local sales and use tax of one-quarter percent, contingent upon voter approval. The tax is intended to finance the costs associated with a law enforcement center, including a jail, with a total funding cap of $75 million plus related bonding costs. The bill outlines that the revenues from this tax will cover the costs of collection and administration, as well as the financing of the specified project. Additionally, the bill stipulates that the provisions of Minnesota Statutes, section 297A.99, will govern the imposition and administration of this tax.

Furthermore, the bill grants Sherburne County the authority to issue bonds to finance the project, with the total principal amount not exceeding $75 million. These 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 county determines that sufficient funds have been raised to cover the project costs. Any remaining funds after the tax's termination will be allocated to the city's general fund. The effective date of this legislation will be the day after the county's governing body complies with specific statutory requirements.