Cities and counties authorized to impose local sales taxes for certain projects, oversight provided, revenue sharing required, report required, and money appropriated.

HF 3027 allows Minnesota cities and counties to impose local sales taxes for specific infrastructure projects (like roads or public facilities), but only after securing state legislative approval and voter consent. The bill requires tax revenue to fund only the exact projects approved by voters, with cities/counties mandated to share funds with state agencies and submit annual spending reports. It also sets automatic termination once project costs are covered and prohibits new taxes for one year after expiration. This applies to taxes enacted under special law, not general sales tax authority.