Waseca County authorized to impose a local sales tax.

HF 3813 authorizes Waseca County to impose a local sales tax of up to 0.375% (three-eighths of one percent) on retail sales, subject to voter approval. The tax revenues must cover the county's collection costs and finance up to $45 million for constructing a new judicial center, including associated bond costs. The county may issue bonds up to $45 million without triggering standard debt limits or requiring a separate bond election. The tax expires after 30 years or when project costs are fully covered, whichever comes first. This bill directly affects Waseca County residents through the new tax and the county government through its funding mechanism for the judicial center project.