Subdivisions 1 and 2 authorize the city of Proctor to impose a sales tax of up to one percent on sales of food and beverages, including liquor, sold by a restaurant; and a sales tax of up to one percent on admissions to an entertainment event.   

Subdivision 3 provides that the proceeds of the taxes must be used to fund:

• operations of the city’s recreation center, golf course, and community center, and the South St. Louis County fairgrounds;
• construction and improvement of walking and bicycle trails and a city center;
• parking improvements;
• festival and event coordination;
• improvements related to the improvement of a road through the fairgrounds; and
• debt service on bonds or other obligations issued to finance the projects. 

Subdivision 4 authorizes the city to enter into an agreement with the Commissioner of Revenue to administer, collect, and enforce the taxes. 

The provisions of this bill are effective the day after the Proctor city council and its chief clerical officer comply with section 645.021, subdivisions 2 and 3 (city council majority approval of the taxes; filing a record of such approval with the secretary of state).