Columbia Heights sales tax exemption for construction materials authorization

This bill creates a refundable sales tax exemption for construction materials used in building Columbia Heights' new city hall. It applies to materials purchased between September 2021 and April 2024, covering costs for construction, renovation, or expansion of the city hall facility. The city will pay sales tax normally but receive a refund through the same process used for other eligible projects, with refunds not issued before June 2025 and claims accepted until December 2025. The exemption applies retroactively to qualifying purchases made after August 2021.