Douglas County authorized to impose a local sales tax.

This bill authorizes Douglas County, Minnesota, to collect a local sales tax of up to 0.25% to fund a new library project. The tax requires voter approval through a special election and must be used to cover collection costs and finance up to $18.5 million for library construction, including related bond expenses. Douglas County can issue bonds to pay for the project without going through standard debt approval processes, and the tax will expire after ten years or once the project costs are fully covered.