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 tax's imposition, administration, collection, and enforcement, and this new tax will be in addition to any existing local sales and use taxes.

Additionally, the bill grants Chisago County the authority to issue bonds to finance the costs associated with the projects funded by the new tax. The bonds can be secured by any available county funds, including the revenue from the new tax, and are exempt from certain debt limitations and approval processes typically required for bond issuance. The county also has the ability to terminate the tax through an ordinance. The bill will take effect once the governing body of Chisago County complies with specific statutory requirements.