Windom authorized to impose local sales and use tax.

This bill authorizes the city of Windom to impose a one percent local sales and use tax if approved by voters in a special election. The tax revenue must be used to cover collection costs and fund specific projects, including $7.5 million for a swimming pool and $1.5 million for flood mitigation measures. The city may issue up to $9 million in bonds to help finance these projects, with the tax serving as a repayment source. The tax would expire after 18 years or once the city determines sufficient funds have been collected, whichever comes first.