MN SF2919

Authorizes the city of Detroit Lakes to impose a one-half of one percent sales and use tax upon voter approval at an election held on or before November 7, 2023.

Tax revenues must be used to pay collection and administration costs, and to finance up to $17,300,000 plus associated bond costs for construction and renovation of the Detroit Lakes Pavilion, including park, beachfront, and parking improvements.

Permits the city to issue bonds up to $17,300,000 plus costs of bond issuance, with bonds not subject to debt limitations or levy limitations and not requiring a separate election for approval.

Tax expires at the earlier of 12 years after first imposition or when the city council determines sufficient revenue has been collected to pay project costs and bond-related expenses; any remaining funds must be placed in the city's general fund.

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