MN HF1321

Authorizes Mille Lacs County to impose a one-half of one percent local sales and use tax if approved by voters at a general election.

Revenue from the tax must fund collection and administration costs, plus up to $10,000,000 for construction of a public works building and debt service on bonds issued for the project.

Mille Lacs County may issue bonds up to $10,000,000 plus bond issuance costs, exempt from debt limitations and levy limitations under Minnesota law.

The tax expires at the earlier of eight years after first imposition or when the county board determines sufficient revenue has been collected to pay project costs and bond-related expenses.

Any remaining funds after allowed costs are paid shall be placed in the county's general fund.