Cloquet Area Fire District authorization to impose a local sales tax

This bill authorizes the Cloquet Area Fire District in Minnesota to collect a local sales tax to fund a new fire and ambulance station. The district must hold a separate voter approval election in the cities of Cloquet and Scanlon before implementing the tax, which would be limited to a maximum of 0.5% and apply only in areas where voters approve it. If approved, the tax revenue would be used to cover administrative costs and finance up to $31 million in bonds for constructing the new facility, with the tax set to expire after 20 years or once the project is fully funded.