This bill:

• defines terms;
• allows certain municipalities to impose a local option sales and use tax for purposes of funding infrastructure improvements for the municipality's local law enforcement agency;
• requires a municipality's legislative body to hold a public hearing before approving the tax;
• requires a municipality to deposit tax revenue into a special revenue fund that is separate from the municipality's general fund;
• provides for the reauthorization of a tax at the end of the levy period;
• addresses the administration and collection of the tax;
• allows the State Tax Commission to retain an administrative charge from collected tax revenue; and
• makes technical and conforming changes.