This bill authorizes the city of Excelsior to impose a local option sales tax of up to 0.5 percent, if approved by the voters at a general election held prior to January 1, 2019. Revenues must be used to finance capital and administrative costs of improvements to The Commons park. Authorizes the city to bond for up to $7 million for the improvements. The tax terminates at the later of 25 years after the tax is first imposed, or when the city council determines that a sufficient amount has been raised to pay the bond costs plus interest.

Effective the day after the city files its approval with the Secretary of State.