Austin; local sales and use tax authorized.

HF 3596 authorizes the city of Austin to impose a 0.5% local sales and use tax with voter approval, specifically to fund a law enforcement center. The tax revenues must cover project costs including land purchase, site work, design, construction, and maintenance, capped at $28.4 million plus associated bonding costs. The tax would expire after 20 years or once the project costs are fully covered, whichever comes first. This bill directly affects Austin taxpayers and the city’s budget for public safety infrastructure.