Blaine authorization to impose certain special taxes

This bill authorizes the city of Blaine to impose special taxes on restaurants, lodging, and entertainment venues within a designated redevelopment area. The legislation allows the city to levy up to 3% taxes on restaurant food and beverage sales, hotel stays at properties with more than 50 rooms, and admission fees for amusement venues and events. All collected revenue must be used exclusively to fund capital improvements and infrastructure projects within the specified area, and the city may issue bonds to finance these projects without counting toward existing debt limits. The taxes cannot be terminated before January 1, 2055, and the city council may adjust tax rates as needed to ensure sufficient funding for development goals.