Audubon authorization to impose a local sales tax

This bill authorizes the city of Audubon, Minnesota, to collect a local sales tax of up to 0.5% to help fund a new fire station. The tax would require voter approval before implementation and could generate up to $3 million in revenue for construction costs and associated bond expenses. If approved, the city could issue bonds to finance the project, with the tax revenue used to repay those bonds. The tax would automatically expire after 20 years or once the project is fully funded, whichever comes first.