City of Roseau local sales tax authorization provision

SF 3789 authorizes the city of Roseau to impose a 0.5% local sales tax, subject to voter approval, to fund specific public projects. The tax revenues must cover the renovation of the Roseau Memorial Arena ($4.3 million) and construction of a new community and wellness center ($8.2 million), plus related bond costs. The city may issue up to $12.5 million in bonds to finance these projects without triggering standard debt limits or requiring additional voter approval for the bonds. The tax expires after 30 years or when project costs are fully covered, whichever comes first. This bill directly affects Roseau residents through the new tax and city finances through dedicated project funding.