This bill authorizes Chisago County to impose a local sales and use tax of one-half of one percent, overriding certain existing statutes and regulations. The tax can be enacted by ordinance and is intended to fund specific projects and costs as outlined in the bill. The provisions of Minnesota Statutes, section 297A.99, will govern the administration and enforcement of this tax, which is in addition to any other local sales and use taxes already imposed.

Additionally, the bill grants Chisago County the authority to issue bonds to finance the costs associated with the projects funded by the tax revenues. These bonds can be secured by any available county funds, including the new tax revenue, and are exempt from certain debt limitations and approval processes typically required under state law. The county also has the ability to terminate the tax through an ordinance. The bill will take effect once the county's governing body and chief clerical officer fulfill specific compliance requirements.