Authorizes cities and counties to impose a sales and use tax to fund law enforcement officer training and retention.

The bill allows cities and counties to impose a sales and use tax to fund the training and retention of commissioned law enforcement officers. The tax is a credit against the state sales and use tax. Funds raised must be used for law enforcement training and retention, with the remaining funds available for criminal justice purposes. The tax is phased in based on city and county population sizes.

Authorizes cities and counties to impose a sales and use tax to fund law enforcement officer training and retention.

The bill allows cities and counties to impose a sales and use tax to fund the training and retention of commissioned law enforcement officers. The tax is a credit against the state sales and use tax. Funds raised must be used for law enforcement training and retention, with the remaining funds available for criminal justice purposes. The tax is phased in based on city and county population sizes.