City of La Crescent local sales and use tax imposition authorization

This bill authorizes the city of La Crescent to impose a local sales and use tax, subject to approval by voters in a separate election. The collected tax revenue would be used to cover the costs of running the tax and to fund up to $4 million for renovating the city's regional ice arena, which includes replacing the ice system and adding a rooftop solar energy setup. The legislation also allows the city to issue up to $4 million in bonds to help pay for these construction projects without needing a separate voter approval for the debt. If the tax generates enough money to cover the project costs before a set time limit, the tax would end early, with any leftover funds returning to the city's general budget.