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STATE AND LOCAL REQUIREMENTS <br /> Both State and local approval is required prior to <br /> implementation. <br /> Before seeking legislative approval, the City Council must <br /> adopt a resolution in support of the tax. <br /> Resolutions were adopted by the Baxter City Council <br /> and also the Misswa City Council. <br /> Resolutions must include.proposed rate, use of revenue, <br /> total amount of revenue to be raised before tax expires and <br /> estimated duration. <br /> If authorized by legislature, the question must be put to a <br /> vote at a general (Not special election. <br /> Next General Election is November 2006. <br /> Council has to decide to hold a referendum this fall and if <br /> successful, will go to the legislature for legislative approval. <br />