Audubon authorized to impose a local sales tax.

This bill authorizes the city of Audubon to impose a local sales tax of up to 0.5 percent, which must be approved by voters at a local election. The collected tax revenue would be used to pay for tax administration costs and to fund the construction of a new fire station, with up to $3 million in bonding authority available for the project. The tax would automatically expire after 20 years or earlier if the city determines it has raised enough funds to complete the fire station project.