Audubon authorization to impose a local sales and use tax

This bill authorizes the city of Audubon to impose a 0.5% local sales and use tax if approved by voters in a special election. The tax revenue would be used to cover the costs of collecting the tax and to fund up to $3 million for a Fire Hall Project, with the option to issue bonds to finance the project. The tax would expire after 20 years or once the project costs are fully paid, whichever comes first, with any remaining funds going to the city's general fund. The bill also exempts the bonds from certain debt limits and does not require a separate voter approval for the bonds themselves.