Cloquet Area Fire District authorized to impose a local sales tax.

This bill authorizes the Cloquet Area Fire District in Minnesota to collect a local sales tax of up to 0.5% in the cities of Cloquet and Scanlon, with voter approval required before implementation. The tax revenue would be used to fund the construction of a new ambulance and fire station, with up to $31 million available for the project and related bond debt service. The tax would expire after 20 years or once the project is fully funded, whichever comes first, and any remaining funds would go to the district's general fund.