Sherburne County authorization to impose a local sales and use tax

This bill authorizes Sherburne County, Minnesota to collect a 0.25% local sales and use tax if approved by voters in a special election. The tax revenue would be used to cover administrative costs and fund up to $75 million for a law enforcement center that includes a jail. The county could issue bonds to help finance the project, with repayment coming from the tax revenue, and the tax would expire after 20 years or once the project costs are fully covered.