Vergas authorized to impose local sales and use tax.

This bill authorizes the city of Vergas in Minnesota to impose a local sales and use tax of 0.5 percent if approved by voters in a special election. The tax revenue must be used to cover the costs of collecting and administering the tax, as well as to fund up to $200,000 for the Vergas Park Improvement Plan. The tax would automatically expire after five years or earlier if the city council determines sufficient funds have been collected, with any remaining money going to the city's general fund. The legislation follows existing state laws governing local sales taxes and requires voter approval before the tax can be implemented.