Modifying and providing for local government aids to cities; removing+ certain aids and levy apportionment provisions from the definition of revenue+ base, changing city revenue need to city revenue need per capita and +modifying the formula and defining certain additional terms for city LGA +determination purposes; providing for higher education exempt and regional +overburden aids to be calculated by the commissioner of revenue, providing for the +payment of attached machinery aid based on distributions in a certain prior +year; modifying the city aid distribution formula; providing for the +calculation of transition aid for certain cities receiving an LGA reduction, +authorizing the cities to replace the aid with a local sales tax of a limited amount +as an option, requiring notice to the commissioner, authorizing use of the +proceeds for any city purpose and exempting imposition of the tax from certain resolution adoption and voter approval requirements; specifying a +total amount for aids payable in 2004; repealing certain LGA definitions including+ adjusted revenue and city aid base and the additional money for the payment of+ city LGA between certain years (ja)