City of Baxter local sales and use tax imposition authorization provision

This bill authorizes the City of Baxter to impose a local sales tax and outlines how the resulting revenue can be used for specific infrastructure projects. The legislation allows the city to allocate tax funds to water and wastewater facilities, fire substations, transportation safety improvements, airport enhancements, street infrastructure, and a new public safety building, with additional spending options subject to voter approval. The bill also permits the city to issue bonds up to $77 million to finance these projects without counting them toward the city's debt limits or requiring a separate voter election to approve the bonds.