Chisago County authorized to impose local sales and use tax.

This bill authorizes Chisago County in Minnesota to impose a local sales and use tax of 0.5% to fund specific county projects and administrative costs. The tax would be collected and administered according to existing state tax laws, with revenues used for tax collection expenses, approved projects, and bond-related costs. The legislation also grants the county bonding authority to finance these projects without requiring a separate voter election or being subject to standard debt limits. Chisago County officials would need to follow state procedures to activate the tax, and the county retains the ability to end the tax through a new ordinance.