City of Vergas local sales and use tax imposition authorization

This bill authorizes the City of Vergas in Minnesota to impose a local sales and use tax of 0.5% if approved by voters in a special election. The tax revenue would be used to cover the costs of collecting and administering the tax and to fund up to $200,000 for the Vergas Park Improvement Plan. The tax would automatically expire after five years or when the city determines the collected funds are sufficient to pay for the project, with any remaining money going to the city's general fund. The bill requires the city to follow existing state laws regarding how the tax is implemented, collected, and enforced.