City of St. Cloud local sales and use tax imposition authorization

This bill authorizes the city of St. Cloud to impose a 0.25% local sales and use tax if approved by voters in a special election. The collected tax revenue would be used to fund up to $7 million for an outdoor water park next to the St. Cloud Aquatics Center, with the remaining funds covering tax collection and administration costs. The legislation also allows the city to issue up to $7 million in bonds to help finance the project without requiring a separate voter approval for the bonds themselves. The tax would expire after three years or once the project costs are fully covered, with any leftover money going into the city's general fund.