MN SF2917

Authorizes the city of Dilworth to impose a local sales and use tax of 0.5% upon voter approval at a general election, governed by Minnesota Statutes section 297A.99.

Revenue from the tax must be used to pay collection and administration costs, and to finance up to $5,400,000 for construction of a community and recreational center.

Allows the city to issue bonds up to $5,400,000 plus bond issuance costs to finance the facility, with bonds exempt from debt limitation and levy limitation provisions.

The tax expires at the earlier of 25 years after implementation or when sufficient revenue is collected to cover the $5,400,000 project cost plus bond-related costs, with any remaining funds placed in the city's general fund.

Becomes effective the day after the city of Dilworth's governing body and chief clerical officer comply with Minnesota Statutes section 645.021, subdivisions 2 and 3.