Northfield authorized to impose a local sales and use tax.

This bill authorizes the city of Northfield, Minnesota, to collect a local sales and use tax of up to 0.5% if approved by voters in a local election. The tax revenue must be used to fund specific projects, including $2.8 million for the public library, $2.8 million for the community resource center, and $7.5 million for riverfront parks, along with costs for collecting the tax and issuing bonds. The city may issue up to $13.1 million in bonds to finance these projects without being subject to certain state debt limitations. The tax would expire after 20 years or once the city determines it has collected enough money to cover the approved project costs and related expenses.