City of Minneapolis Upper Harbor Terminal Amphitheater construction materials refundable exemption provision and appropriation

This bill provides a refundable sales and use tax exemption for construction materials used at Minneapolis's Upper Harbor Terminal Amphitheater. It directly affects contractors, subcontractors, and the amphitheater operator who purchase qualifying materials between July 2025 and December 2028. The exemption works by requiring tax to be collected upfront, then refunded through a general fund appropriation, mirroring existing procedures for similar public infrastructure projects. The exemption applies only to materials incorporated into this specific amphitheater project, not other developments.