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 tax collection and administration, and it specifies that the provisions of Minnesota Statutes, section 297A.99, will govern the tax's imposition, administration, collection, and enforcement.

Additionally, the bill grants Sherburne County the authority to issue bonds to finance the project, with the total principal amount of bonds not exceeding $75 million. 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 implementation or when the county determines that sufficient funds have been raised to cover the project costs, with any remaining funds directed to the county's general fund. The effective date of this legislation is contingent upon compliance with specific statutory requirements by the county's governing body.