Audubon; city authorized to impose local sales and use tax.

This bill authorizes the City of Audubon to impose a 0.5% local sales and use tax if approved by voters in a special election. The collected tax revenue would be used to cover the costs of collecting the tax itself and to fund up to $3 million for a Fire Hall Project, with the option to issue bonds to help finance the construction. The tax would automatically expire after 20 years or once the project costs and bond expenses are fully paid, with any remaining funds going to the city's general fund. The legislation also allows the city to issue bonds without being subject to certain state debt limits and without requiring a separate voter approval for the bonds themselves.