City on Windom local sales and use tax imposition authorization provision

This bill authorizes the City of Windom to impose a one percent local sales and use tax if approved by voters in a special election. The tax revenue would be used to fund a $7.5 million swimming pool project and $1.5 million for flood mitigation measures, with the remaining funds covering tax administration costs and bond issuance expenses. The city would be allowed to issue up to $9 million in bonds to help finance these projects without being subject to certain state debt limitations. The tax would automatically expire after 18 years or once the projects are fully funded, whichever comes first.